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Regulation 21 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 2002 M1 are amended as follows.

(2)

In regulation 7 (social security income)—

(a)

in paragraph (1)(a) M2 for “or the Jobseekers Act 1995” substitute “, the Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007”; and

(b)

in paragraph (3) M3 in Table 3—

(i)

in the heading for “or the Jobseekers Act 1995” substitute “, the Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007”; and

(ii)

after “25. A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996.” add—

“

26

An income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007.”.

Annotations

Marginal citations

M1

S.I. 2002/2006.

M2

Paragraph (1) was amended by S.I. 2003/732.

M3

In paragraph (3) Table 3 was amended by S.I. 2003/732 and 2815.