Regulation 10 Single payment of small sums of tax creditF1
United Kingdom
The tax credit or element may be paid by way of a single payment, and at such time, and in such manner, as appear to F2the Commissioners to be appropriate, in any of the following cases—
where the Commissioners are paying only child tax credit to a person and the weekly rate at which it is payable is less than £2-00;
where the Commissioners are paying both any child care element (but no other element) of working tax credit and child tax credit to a person and the total weekly rate at which they are payable is less than £2-00;
where the Commissioners are paying only working tax credit (apart from any child care element) to a person and the weekly rate at which it is payable (excluding any such child care element) is less than £2-00;
where the Commissioners are paying both working tax credit (including elements other than, or in addition to, any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at the same intervals and the total weekly rate at which they are payable is less than £2-00;
where the Commissioners are paying both working tax credit (apart from any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at differing intervals and—
the total weekly rate at which any such child care element and the child tax credit are payable is less than £2-00; or
the weekly rate at which the working tax credit is payable (excluding any such child care element) is less than £2-00.
Annotations
Textual amendments
- F1
Reg. 10 substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 10
- F2
Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)
Notes on the whole SI
Textual amendments
- F1
Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)