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Paragraph 14A Parental leaveF1F2

(1)

A person who is—

(a)

entitled to, and taking, parental leave by virtue of Part III of the Maternity and Parental Leave etc. Regulations 1999 in respect of a child who is a member of his household; and

(b)

not entitled to any remuneration from his employer in respect of that leave for the period to which his claim for income support relates; and

(c)

entitled toF3..., F4working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.

(2)

In this paragraph “remuneration” means payment of any kind F5and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations F6but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

Annotations

Textual amendments

F1

Sch. 1B inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Support (General) (Jobseeker’s Allowance Consequential Amendments) Regulations 1996 (S.I. 1996/206), regs. 1(1), 22, Sch. 1

F2

Sch. 10 paras. 58, 59 added (3.4.2000) by The Social Security Amendment (Employment Zones) Regulations 2000 (S.I. 2000/724), regs. 1(1), 3(4)(a)

F3

Words in Sch. 1B para. 14A(1)(c) omitted (8.8.2003) by virtue of The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003 (S.I. 2003/1731), regs. 1(1), 2(3)(a)

F4

Words in Sch. 1B para. 14A(1)(c) inserted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(5)(b), Sch. 1 para. 19(a)

F5

Words in Sch. 1B para. 14A(2) added (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(5)(b), Sch. 1 para. 19(b)

F6

Words in Sch. 1B para. 14A(2) added (8.8.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003 (S.I. 2003/1731), regs. 1(1), 2(3)(b)

Notes on the whole SI

Textual amendments

F1

1986 c. 50; section 84(1) is an interpretation provision and is cited because of the meanings assigned to the words “prescribed” and “regulations”.

F2

1975 c. 14; section 114 is applied by section 52(3)(b) of the Social Security Act 1986 (c. 50); section 166(3A) is inserted by section 62 of that Act and section 166(1) to (3A) is applied by section 83(1) of that Act.