Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Family Credit (General) Regulations 1987 (S.I. 1987/1973) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) (“the Disability Working Allowance Regulations). The purpose of the amendments is to add new credits in respect of severely disabled adults, children and young persons to the computation of both working families' tax credit and disabled person’s tax credit.”
Regulation 1 provides for citation, commencement and effect.
Regulations 2 to 4 amend regulation 46 of, and Schedule 4 to, the Family Credit Regulations (determination of appropriate maximum working families' tax credit).
Regulations 5 to 7 amend regulation 51 of, and Schedule 5 to, the Disability Working Allowance Regulations (determination of appropriate maximum disabled person’s tax credit).