# The Social Security (Tax Credits) Amendment Regulations 2005 S.I. 2005/2294 · made 16 August 2005 These Regulations amend the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003. They make provision in connection with the abolition of the special amounts and premia in income support and jobseeker’s allowance for those with responsibility for children and young persons: see section 1 of the Tax Credits Act 2002 (c. 21). Such amounts and premia are replaced by child tax credit under that Act. The amendments ensure that, during the transitional period, no new awards of such amounts and premia are made except to existing claimants who already have an amount in respect of a child or young person included in their applicable amount. Made under: Social Security Contributions and Benefits Act 1992 (Section 123, Section 124, Section 135, Section 136, Section 137, Section 175); Jobseekers Act 1995 (Section 4, Section 12, Section 13, Section 35, Section 36) PDFs: Printed copy https://openlegislation.uk/social-security-tax-credits-amendment-regulations-2005/pdf/uksi_20052294_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-tax-credits-amendment-regulations-2005/pdf/uksiem_20052294_en.pdf ## Introductory text SOCIAL SECURITY Made 16th August 2005 Laid before Parliament 18th August 2005 Coming into force 8th September 2005 The Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 123(1)(a), 124(1)(e), 135(1), 136(1), (3), (4) and (5), 137(1), 175(1) and (3) to (5) of the Social Security Contributions and Benefits Act 1992 and sections 4(5), 12, 13(2), 35(1), 36(2) and (4) of the Jobseekers Act 1995 and of all other powers enabling him in that behalf, and after agreement by the Social Security Advisory Committee that proposals in respect of these Regulations should not be referred to it, hereby makes the following Regulations: ## 1 Citation and commencement These Regulations may be cited as the Social Security (Tax Credits) Amendment Regulations 2005, and shall come into force on 8th September 2005. ## 2 Amendment of the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (1) The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 shall be amended in accordance with this regulation. (2) In regulation 1 (citation, commencement and interpretation)— (a) in paragraphs (3) and (4) for “paragraph (5)” substitute “paragraphs (4A) to (5)”; (b) after paragraph (4) insert— “(4A) In the case of a person who makes a claim for income support on or after 8th September 2005, regulation 2 and Schedule 1 shall have effect from the date that claim is made. (4B) Subject to paragraph (4C), in the case of a claimant for income support who applies on or after 8th September 2005 for an amount to be included in his applicable amount in respect of a child or young person, regulation 2 and Schedule 1 shall have effect from the date of that application. (4C) Paragraph (4B) shall not apply to a claimant for income support who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.”; (c) in paragraphs (7) and (8) for “paragraph (9)” substitute “paragraphs (8A) to (9)”; (d) after paragraph (8) insert— “(8A) In the case of a person who makes a claim for a jobseeker’s allowance on or after 8th September 2005, regulation 3 and Schedule 2 shall have effect from the date that claim is made. (8B) Subject to paragraph (8C), in the case of a claimant for a jobseeker’s allowance who applies on or after 8th September 2005 for an amount to be included in his applicable amount in respect of a child or young person, regulation 3 and Schedule 2 shall have effect from the date of that application. (8C) Paragraph (8B) shall not apply to a claimant for a jobseeker’s allowance who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.”. ## Signature Signed by authority of the Secretary of State for Work and Pensions. James Plaskitt Parliamentary Under-Secretary of State, Department for Work and Pensions 16 August 2005 ## Explanatory note (This note is not part of the Regulations) These Regulations amend the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003. They make provision in connection with the abolition of the special amounts and premia in income support and jobseeker’s allowance for those with responsibility for children and young persons: see section 1 of the Tax Credits Act 2002 (c. 21). Such amounts and premia are replaced by child tax credit under that Act. The amendments ensure that, during the transitional period, no new awards of such amounts and premia are made except to existing claimants who already have an amount in respect of a child or young person included in their applicable amount. A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business. --- Source: https://www.legislation.gov.uk/uksi/2005/2294 (the official version) Page: https://openlegislation.uk/social-security-tax-credits-amendment-regulations-2005 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.