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Regulation 7C Credits for working tax creditF1F22

Original text. Later amendments are not shown.

(1)

F2Subject to regulation 7B, for the purposes of entitlement to a Category A or a Category B retirement pension, a widowed mother’s allowanceF3, a widowed parent’s allowanceF4... or a widow’s pension by virtue of a person’s earnings or contributions, where F5working tax credit is paid for any week in respect of—

(a)

an employed earner;F6...

(F7b)

a self-employed earner—

(i)

whose profits for the year are below the small profits threshold specified in F8section 11(4)(b) of the Contributions and Benefits Act, who would otherwise F9... F10 be treated as having actually paid, a Class 2 contribution; or

(ii)

who is excepted from F11being treated as having actually paid a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001,

that person shall, subject to paragraphs (4) and (5), be credited with earnings equal to the lower earnings limit then in force in respect of that week.

(2)

The reference in paragraph (1) to the person in respect of whom F12working tax credit is paid—

(a)

where it is paid to one of F13a couple, is a reference to the member of that couple specified in paragraph (3); and

(b)

in any other case, is a reference to the person to whom it is paid.

(3)

The member of F14a couple specified for the purposes of paragraph (2)(a) is—

(a)

where only one member is assessed for the purposes of the award of F15working tax credit as having income consisting of earnings, that member;

F16(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

where the earnings of each member are assessedF17..., the member to whom F18working tax credit is paid.

(4)

Paragraph (1) shall not apply—

(a)

to a person in respect of any week where he is entitled to be credited with earnings under F19regulation 8A or 8B in respect of the same week; or

(b)

to a woman in respect of any week in any part of which she is a married woman in respect of whom an election made by her under regulations made under section 19(4) of the Contributions and Benefits Act has effect.

F20(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

In this regulation F21couple has the same meaning as in Part VII of the Contributions and Benefits Act.

Annotations

Textual amendments

F1

Reg. 7C added (1.11.1995) by The Social Security (Credits) Amendment Regulations 1995 (S.I. 1995/2558), regs. 1, 2

F2

Words in reg. 7C(1) 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(10)(c), Sch. 4 para. 1(e)(i)

F3

Words in reg. 7C(1) inserted (9.4.2001) by The Social Security (Benefits for Widows and Widowers) (Consequential Amendments) Regulations 2000 (S.I. 2000/1483), regs. 1, 3(6)

F4

Words in reg. 7C(1) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 4(6)

F5

Words in reg. 7C(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(e)(ii)

F6

Word in reg. 7C(1)(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(3)(a)

F7

Reg. 7C(1)(b) substituted (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(3)(b)

F8

Words in reg. 7C(1)(b)(i) 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)(b)(i)

F9

Words in reg. 7C(1)(b)(i) 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)(b)(i) (with reg. 1(4))

F10

Words in reg. 7C(1)(b)(i) 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)(b)(ii)

F11

Words in reg. 7C(1)(b)(ii) 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)(b)(ii) (with reg. 1(4))

F12

Words in reg. 7C(2) 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(e)(ii)

F13

Words in reg. 7C(2)(a) substituted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 3 para. 4(3)(a) (with art. 3)

F14

Words in reg. 7C(3) substituted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 3 para. 4(3)(a) (with art. 3)

F15

Words in reg. 7C(3)(a) 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(e)(iii)

F16

Reg. 7C(3)(b) omitted (7.4.2003) by virtue of 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(e)(iii)

F17

Words in reg. 7C(3)(c) omitted (7.4.2003) by virtue of 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(e)(iii)

F18

Words in reg. 7C(3)(c) 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(e)(iii)

F19

Words in reg. 7C(4)(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)

F20

Reg. 7C(5) omitted (7.4.2003) by virtue of 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(e)(iv)

F21

Words in reg. 7C(6) substituted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 3 para. 4(3)(b) (with art. 3)

F22

Words in reg. 7C 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(d)