# The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002 S.I. 2002/525 · made 7 March 2002 These Regulations amend the Disability Working Allowance (General) Regulations 1991 (“the Disability Working Allowance Regulations”) and the Family Credit (General) Regulations 1987 (“the Family Credit Regulations”) with effect in relation to award periods of working families' tax credit and disabled person’s tax credit commencing on or after 2nd April 2002. Made under: Social Security Contributions and Benefits Act 1992 (Section 123, Section 128, Section 129, Section 136, Section 137, Section 175); Tax Credits Act 1999 (repealed) (Section 2, Schedule 2 paragraph 1, Schedule 2 paragraph 20) PDFs: Printed copy https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2002/pdf/uksi_20020525_en.pdf ## Introductory text SOCIAL SECURITY TAXES Made 7th March 2002 Laid before Parliament 8th March 2002 Coming into force 2nd April 2002 The Treasury, in exercise of the powers conferred upon them by sections 123(1)(b) and (c), 128(5), 129(8), 136(5)(b), 137(1) and 175(1) of the Social Security Contributions and Benefits Act 1992, and section 2(1)(a) of, and paragraphs 1(b), (c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999, and of all other powers enabling them in that behalf, hereby make the following Regulations: ## 1 Citation, commencement and effect (1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002 and shall come into force on 2nd April 2002. (2) These Regulations shall have effect in relation to award periods commencing on or after 2nd April 2002. ## 2 Interpretation In these Regulations— “award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit; “the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991; “the Family Credit Regulations” means the Family Credit (General) Regulations 1987. ## 3 Treatment of child care charges (1) Amend regulation 51A(2) of the Disability Working Allowance Regulations and regulation 46A(2) of the Family Credit Regulations as follows. (2) In the definition of “relevant childcare charges” after sub-paragraph (h) insert “or (i) by a person in circumstances where the care service provided by him consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001 and is registered under Part 1 of that Act, or (ii) by a local authority in circumstances where the care service provided by the local authority consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001 and is registered under Part 2 of that Act,”. ## 4 Sums to be disregarded in the calculation of income other than earnings Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows. ## 5 Sums to be disregarded in the calculation of income other than earnings (1) In paragraph 14 of Schedule 3 and paragraph 14 of Schedule 2— (a) in sub-paragraph (b) after the words “war widow's” insert “or war widower's”; (b) in sub-paragraph (c) after the word “widow” insert “or widower”. ## 6 Sums to be disregarded in the calculation of income other than earnings In paragraphs 50, 51 and 52(1)(b) of Schedule 3 and paragraphs 52, 53, and 54(1)(b) of Schedule 2 after the word “widows” insert “or widowers”. ## 7 Sums to be disregarded in the calculation of income other than earnings In paragraph 52(1)(a) of Schedule 3 and 54(1)(a) of Schedule 2 after the word “widow” insert “or widower”. ## Signature Graham Stringer Tony McNulty Two of the Lords Commissioners of Her Majesty’s Treasury 7th March 2002 ## Explanatory note (This note is not part of the Regulations) These Regulations amend the Disability Working Allowance (General) Regulations 1991 (“the Disability Working Allowance Regulations”) and the Family Credit (General) Regulations 1987 (“the Family Credit Regulations”) with effect in relation to award periods of working families' tax credit and disabled person’s tax credit commencing on or after 2nd April 2002. Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation. Regulation 3 extends the definition of “relevant childcare charges” in regulation 51A of the Disability Working Allowance Regulations and regulation 46A of the Family Credit Regulations so as to include care service consisting of child minding and day care of children which is registered under the Regulation of Care (Scotland) Act 2001. Regulations 4 to 7 amend Schedule 3 to the Disability Working Allowance Regulations and Schedule 2 to the Family Credit Regulations (sums to be disregarded in the calculation of income other than earnings for the purposes of determining entitlement to working families' tax credit or disabled person’s tax credit). The amendments extend the paragraphs in those Schedules providing for armed forces pensions for widows to be disregarded so that they also cover corresponding pensions for widowers. --- Source: https://www.legislation.gov.uk/uksi/2002/525 (the official version) Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2002 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.