# The Tax Credits (Miscellaneous Amendments) Regulations 2002

S.I. 2002/14 · made 8 January 2002

These Regulations amend the Disability Working Allowance (General) Regulations 1991 and the Family Credit (General) Regulations 1987 with effect for award periods of working families' tax credit and disabled person’s tax credit commencing on or after 29th January 2002.

Made under: Social Security Contributions and Benefits Act 1992 (Section 128, Section 129, Section 136, Section 137, Section 175); Tax Credits Act 1999 (repealed) (Section 2, Schedule 2 paragraph 1, Schedule 2 paragraph 20)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-regulations-2002/pdf/uksi_20020014_en.pdf

## Introductory text

SOCIAL SECURITY
TAXES
Made 8th January 2002
Laid before Parliament 8th January 2002
Coming into force 29th January 2002
The Treasury, in exercise of the powers conferred upon them by sections 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(c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2002 and shall come into force on 29th January 2002.
(2) These Regulations shall have effect in relation to award periods commencing on or after 29th January 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 (e) insert
“or
(f) by persons registered under Part XA of the Children Act 1989, or
(g) by persons to whom section 79D of the Children Act 1989 (requirement to register) does not yet apply by virtue of paragraph 20 of the Care Standards Act 2000 (Commencement No. 7 (England) and Transitional, Transitory and Savings Provisions) Order 2001, or
(h) in schools or establishments which are exempted from registration under Part XA of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A to that Act,”.

## 4 Income to be disregarded

(1) Amend paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations as follows.
(2) For the words “17 or 24” substitute “17, 23C, 24, 24A, or 24B”.

## 5 Capital to be disregarded

(1) Amend paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations and paragraph 18 of Schedule 3 to the Family Credit Regulations as follows.
(2) For the words “17 or 24” substitute “17, 23C, 24, 24A or 24B”.

## Signature

John Heppell
Tony McNulty
Two of the Lords Commissioners of Her Majesty’s Treasury
8th January 2002

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Disability Working Allowance (General) Regulations 1991 and the Family Credit (General) Regulations 1987 with effect for award periods of working families' tax credit and disabled person’s tax credit commencing on or after 29th January 2002.
Regulation 1 provides for citation, commencement and effect and regulation 2 for interpretation.
Regulation 3 amends regulation 51A of the Disability Working Allowance Regulations and regulation 46A of the Family Credit Regulations so as to extend the definition of “relevant childcare charges” to include charges for childcare provided
by persons registered by OFSTED under Part XA of the Children Act 1989,
by persons to whom the requirement to register under Part XA of that Act does not yet apply by virtue of the Care Standards Act 2000 (Commencement No. 7 (England) and Transitional, Transitory and Savings Provisions) Order 2001 (S.I. 2001/2041 (C.68), or
in schools or establishments exempted from registration under Part XA of that Act.
Regulation 4 amends paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations so as to add to the list of payments by local authorities to be disregarded as income in computing entitlement to working families' tax credit and disabled person’s tax credit payments under sections 23C, 24A and 24B of the Children Act 1989 (continuing functions to children formerly in local authority care, and advice and assistance).
Regulation 5 makes a similar amendment as that made by regulation 4 to paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations and paragraph 18 of Schedule 3 to the Family Credit Regulations (payments by local authorities to be disregarded as capital in computing entitlement to working families' tax credit and disabled person’s tax credit).

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Source: https://www.legislation.gov.uk/uksi/2002/14 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2002
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.