# The Family Credit (Transitional) Regulations 1987, Regulation 6: Determination of circumstances where family credit replaces, or arises out of a claim for, family income supplement


(1) Subject to paragraphs (2) and (3), in a case to which regulation 3(2) or (3) applies (family credit treated as claimed on 11th April 1988 where family income supplement awarded or claimed), the provisions of sections 20(5) and 22(6) of the Act (conditions of entitlement to family credit) shall be modified to the extent that entitlement to family credit shall be determined upon the assumption that the circumstances of the family (but not the ages of its members except where a young person attains the age of 19 on or before 11th April 1988) are the same on 11th April 1988 as they were at the date of the claim for family income supplement.
(2) In a case to which regulation 3(2) or (3) applies, the weekly earnings of the claimant and, if he is a member of a married or unmarried couple, those of the other member shall be calculated by deducting from the weekly earnings as calculated for the purpose of assessing entitlement to family income supplement —
(a) an amount in respect of income tax equivalent to an amount calculated by applying the basic rate of tax for the tax year 1987/88 to those earnings, less only the personal relief, appropriate to a week, to which the claimant is entitled under sections 8(1) and (2) and 14(1)(a) and (2) of the Income and Corporation Taxes Act 1970 (personal and additional relief); and
(b) an amount in respect of primary Class 1 contributions under the Social Security Act 1975 equivalent to an amount calculated by applying the appropriate percentage rate specified in section 4(6B) of that Act in respect of the tax year 1987/88 to those earnings.
(3) In a case to which regulation 3(2) or (3) applies the weekly income of a claimant and, if he is a member of a married or unmarried couple, that of the other member of the couple, other than earnings to which paragraph (2) applies, shall be calculated by deducting from the gross weekly income as calculated for the purpose of assessing entitlement to family income supplement the sums, where applicable, specified in Schedule 2 to the Family Credit (General) Regulations 1987 (income other than earnings to be disregarded).

---
Source: https://www.legislation.gov.uk/uksi/1987/1974/regulation/6 (the official version)
Page: https://openlegislation.uk/family-credit-transitional-regulations-1987/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.