Regulation 27 Working families' tax credit and disabled persons' tax creditF1F9F10
England, Wales and Scotland
Subject to regulation 21 F2and paragraph (1A), F3working families' tax credit and F4disabled persons' tax credit shall be payable in respect of any benefit week on the Tuesday next following the end of that week by means of a book of serial orders F5or on presentation of an instrument for benefit payment unless in any case the F6Board arrange otherwise.
Subject to paragraph (2), where an amount of working families' tax credit or disabled persons' tax credit becomes payable which is at a weekly rate of not more than £4.00, that amount shall, if the F8Board so direct, be payable as soon as practicable by means of a single payment; except that if that amount represents an increase in the amount of either of those benefits which has previously been paid in respect of the same period, this paragraph shall apply only if that previous payment was made by means of a single payment.
Where the entitlement to working families' tax credit or disabled persons' tax credit is less than 50 pence a week that amount shall not be payable.
Annotations
Textual amendments
- F1
Reg. 27 substituted (6.4.1992) by The Social Security (Claims and Payments) Amendment Regulations 1991 (S.I. 1991/2741), regs. 1(1), 14
- F2
Words in reg. 27(1) inserted (25.10.1993) by The Social Security (Claims and Payments) Amendment (No. 3) Regulations 1993 (S.I. 1993/2113), regs. 1(2), 3(4)
- F3
Words in reg. 27(1)(1A)(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 24, Sch. Pt. V
- F4
Words in reg. 27(1)(1A)(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 25, Sch. Pt. VI
- F5
Words in reg. 27(1) inserted (10.1.1995) by The Social Security (Claims and Payments) Amendment (No. 4) Regulations 1994 (S.I. 1994/3196), regs. 1(1), 7
- F6
Words in reg. 27(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 12(a)
- F7
Reg. 27(1A) inserted (25.10.1993) by The Social Security (Claims and Payments) Amendment (No. 3) Regulations 1993 (S.I. 1993/2113), regs. 1(2), 3(4)
- F8
Words in reg. 27(1A) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 12(b)
- F9
Words in reg. 27 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 24, Sch. Pt. V
- F10
Words in reg. 27 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 25, Sch. Pt. VI
Notes on the whole SI
Textual amendments
- F1
Words in Instrument substituted (29.11.1999) by The Social Security Act 1998 (Commencement No. 12 and Consequential and Transitional Provisions) Order 1999 (S.I. 1999/3178), Sch. 6 para. 1 (with reg. 3(1)(b), Schs. 21-23)