{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010/note",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010/note.json",
  "legislation": "uksi/2010/751",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations come into force on 6th April 2010 and amend the Tax Credits (Definition and Calculation of Income) Regulations 2002 (“the Income Regulations”), the Tax Credits (Claims and Notifications) Regulations 2002 (“the Claims Regulations”), the Tax Credits (Payments by the Commissioners) Regulations 2002 (“the Payments Regulations”), the Tax Credits (Official Error) Regulations 2003 (“the Official Error Regulations”), the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the Entitlement Regulations”), the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (“the Income Thresholds Regulations”) and the Child Tax Credit Regulations 2002 (“the Child Tax Credit Regulations”).\nRegulations 2 to 5 amend the Income Regulations.\nRegulation 3 introduces a definition of a Saving Gateway account, which is referred to in regulation 4.\nRegulation 4 amends Table 4 in regulation 10, which lists payments that are disregarded in the calculation of investment income. It inserts a new sub-paragraph into Table 4, which provides that income or payments arising from, or made in respect of, a Saving Gateway account are disregarded in calculating investment income.\nRegulation 5 amends Tables 6 and 7 of regulation 19 of the Income Regulations, which deals with general disregards in calculating income. The changes provide that payments in respect of the Community Task Force and the Backing Young Britain programme are disregarded in calculating income. A technical change is also made to the reference to the Jobseeker’s Allowance Regulations 1996 and the Jobseeker’s Allowance Regulations (Northern Ireland) 1996, since these terms are already defined in the Income Regulations.\nRegulations 6 to 9 amend the Claims Regulations. Regulation 7(2) provides that where a joint claim was previously made, a response to a final notice can now be made by either of the claimants. Regulation 7(3) amends regulation 11(3) to alter the circumstances in which a claim for tax credits is treated as being made. Regulations 7(4) and 8 introduce provisions into regulations 11(4) and 12(7) respectively, which allow a person or persons to specify in a response to a final notice in respect of a tax year that the person or persons no longer wish to claim tax credits for the following tax year. Regulation 9 is a consequential amendment, following the amendment made by regulation 7(2).\nRegulation 10(2) inserts paragraph (2A) into regulation 11 of the Payment Regulations, so that the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) may postpone payment of a tax credit or an element of tax credit to a person who fails to notify a bank account or other account into which the credit may be paid. Regulation 11(7) of the Payment Regulations (which is inserted by regulation 10(5) of these Regulations) provides that payment may be postponed until a bank account or other account is notified to the Commissioners or the entitlement to the credit ceases in accordance with regulation 14 of the Payment Regulations.\nRegulation 10(4) inserts paragraph (3A) into regulation 11 of the Payment Regulations. The circumstances in which the Commissioners may postpone payment of a tax credit or element of a tax credit specified in this paragraph are where a person or persons to whom such credit has been awarded fail to provide information or evidence requested by the Commissioners by a notice under section 16(3) of the Tax Credits Act 2002 (c. 21) by the date specified in the notice.\nRegulation 10(6) substitutes regulation 14(1) of the Payment Regulations so that where the payment of a tax credit or an element of tax credit has been postponed pursuant to regulation 11(2A), a person’s entitlement to it will cease for the remainder of the period of the award, beginning on the day the Commissioners decide to postpone payment if the person fails to notify a bank account or other account to the Commissioners before the relevant time.\nRegulation 10(7) and (8) omits regulation 14(2) and (4) of the Payment Regulations and inserts paragraphs (4A) to (4E) of regulation 14, which determined the relevant time for the purposes of regulation 14(1).\nRegulations 11 and 12 amend regulation 3(3) of the Official Error Regulations, to provide that if a decision of the Commissioners needs to be revised as a result of an internal error, any such revision can be made up to five years following the date of the decision. There is a consequential amendment to regulation 2(1) of the Official Error Regulations omitting the definition of “tax year”, since this description is no longer used in the Official Error Regulations.\nRegulations 13 to 15 amend the Entitlement Regulations.\nRegulation 14 amends regulation 14(4)(b) (which relates to child care charges) so that it refers to a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39).\nRegulation 15 amends paragraph 9 of Part 1 of Schedule 1 to the Entitlement Regulations (which relates to disabilities which put a person at a disadvantage in getting a job). Paragraph 9(b) is amended so that it refers to section 2 of the Local Government etc. (Scotland) Act 1994. Paragraph 9(c) is amended to make it clear that it applies to persons who are partially sighted as well as blind.\nRegulations 16 and 17 amend the Income Thresholds Regulations. By virtue of the insertion of regulation 4(2) of the Income Thresholds Regulations, a person who is entitled to working tax credit during the four-week period described in regulation 7D of the Entitlement Regulations is, in relation to the social security benefits referred to in regulation 4 of the Income Thresholds Regulations, subject to the income test in section 7(1) of the Tax Credits Act 2002. In regulation 7 of the Income Threshold Regulations, step 10 of the formula determining the rate of working tax credit is amended to align the calculation of the maximum rate of the child care element with that in regulation 20(2) of the Entitlement Regulations as amended by the Tax Credit Up-rating Regulations (S.I. 2006/963).\nRegulations 18 and 19 amend regulation 8(2)(b)(ii) of the Child Tax Credit Regulations, so that it refers to a person in Scotland who has been certified as blind, and in consequence is registered as blind, in a register maintained by, or on behalf of, a local government area as defined in section 2 of the Local Government etc. (Scotland) Act 1994 .\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/751/note",
    "retrieved_at": "2026-10-29T02:48:11.998771+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}