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The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2004

S.I. 2004/2663 · Made 13 October 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAX CREDITS

Made 13th October 2004

Laid before Parliament 13th October 2004

Coming into force 3rd November 2004

The Treasury, in exercise of the powers conferred upon them by sections 7(8) and (9), 12(4), 65(1) and (7) and 67 of the Tax Credits Act 2002f1 make the following Regulations:

Annotations to the whole text

Footnotes

f1

2002 (c. 21).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
  3. 3Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
  4. Signature
  5. Explanatory note

1Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No.3) Regulations 2004 and shall come into force on 3rd November 2004.

2Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1)

Regulation 4 (employment income) of the Tax Credits (Definition and Calculation of Income) Regulations 2002f1 is amended as follows:

(2)

In paragraph (4), table 1 (payments and benefits disregarded in the calculation of employment income) after item 18 insert—

“19.

Provision of computer equipment in respect of which no liability to income tax arises by virtue of section 320 of ITEPA..f2”

3Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1)

Regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f1 is amended as follows:

(2)

In paragraph (2) (meaning of “child care”) after sub-paragraph (e) insert—

“(f)

in Wales by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004f2.”.

Signature

Nick Ainger

Derek Twigg

Two of the Lords Commissioners of Her Majesty’s Treasury

13th October 2004

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002 (S.I. 2002/2005) and the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006).

Regulation 1 provides for citation and commencement.

Regulation 2 adds home computers covered by the exemption from income tax in section 320 of the Income Tax (Earnings and Pensions) Act 2003 to the list of payments and benefits disregarded in the calculation of employment income set out in regulation 4(1) and (3) of the Tax Credits (Definition and Calculation of Income) Regulations 2002.

Regulation 3 adds domiciliary care workers under the Domiciliary Care Agencies (Wales) Regulations 2004 (S.I. 2004/219) to the list of persons prescribed by regulation 14(2) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

These Regulations do not impose any new costs on business.