Regulation 4 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 4(4) (employment income)^f1 in Table 1—

(a)

in item 16—

(i)

in paragraph (a) after “In-Work Credit” insert “, Better Off In-Work Credit” and omit “or” at the end;

(ii)

after paragraph (b) insert—

“(c)
under the City Strategy Pathfinder Pilots,

(d)
by way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or

(e)
by way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State.”;

(b)

after item 16A insert—

“16B.

Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950^f2.”;

(c)

after item 19 insert—

“20.

Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations (“the PAYE Regulations”) 2003^f3.

For the purposes of this item the special arrangements under regulation 141 of the PAYE Regulations also apply.”

Annotations

Footnotes

f1: Regulation 4(4) was relevantly amended by S.I. 2003/732, S.I. 2004/762 and 2663 and S.I. 2006/766.
f2: 1950 c. 29 (N.I.).
f3: S.I. 2003/2682.