Regulation 11 Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002

Amend regulation 19^f1 as follows.

For Item 9 of Table 6, substitute—

“9.

Any payment by way of foster care receipts to the extent that those receipts qualify for relief under Schedule 36 to the Finance Act 2003^f2.”.

For Item 11(a) of Table 6, substitute—

“(a)

to adopters which is exempt from income tax by virtue of section 327A of the Taxes Act^f3;”.

For item 14, substitute—

“14.

Any payment under the Community Care (Direct Payments) Act 1996^f4, section 57 of the Health and Social Care Act 2001^f5, section 12B of the Social Work (Scotland) Act 1968^f6, Article 15A of the Health and Personal Social Services (Direct Payments) (Northern Ireland) Order 1996^f7 or section 8 of the Carers and Direct Payments Act (Northern Ireland) 2002^f8.”