Regulation 7B Credits for disability element of working tax creditF1F10
For the purposes of entitlement to any benefit by virtue of a person’s earnings or contributions he shall, subject to paragraphs (2) and (3), be credited with earnings equal to the lower earnings limit then in force in respect of each week for any part of which F2the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in an award of working tax credit which is paid to him.
Paragraph (1) shall not apply—
to a person in respect of any week where he is entitled to be credited with earnings under F9regulation 8A or 8B in respect of the same week; or
to a woman in respect of any week in any part of which she was a married woman in respect of whom an election made by her under regulations made under section 3(2) of the Social Security Pensions Act 1975 had effect.
Annotations
Textual amendments
- F1
Reg. 7B added (6.4.1992) by The Social Security (Credits) Amendment Regulations 1991 (S.I. 1991/2772), regs. 1(1), 3
- F2
Words in reg. 7B(1) substituted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(10)(c), Sch. 4 para. 1(c)
- F3
Word in reg. 7B(2)(a) omitted (1.1.2017) by virtue of The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 3(2)(a)
- F4
Regs. 7B(2)(b)-(c) substituted for reg. 7B(2)(b) (1.1.2017) by The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 3(2)(b)
- F5
Words in reg. 7B(2)(b) substituted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(1)(a)(i)
- F6
Words in reg. 7B(2)(b) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(1)(a)(i) (with reg. 1(4))
- F7
Words in reg. 7B(2)(b) inserted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(1)(a)(ii)
- F8
Words in reg. 7B(2)(c) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(1)(a)(ii) (with reg. 1(4))
- F9
Words in reg. 7B(3)(a) substituted (7.10.1996) by The Social Security (Credits and Contributions) (Jobseekers Allowance Consequential and Miscellaneous Amendments) Regulations 1996 (S.I. 1996/2367), regs. 1, 2(4) (with reg. 4)
- F10
Words in reg. 7B heading substituted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(10)(c), Sch. 4 para. 1(b)