{
  "url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-regulations-2000/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-regulations-2000/regulation-4.json",
  "legislation": "uksi/2000/795",
  "legislation_title": "The Tax Credits Schemes (Miscellaneous Amendments) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-regulations-2000",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Income and capital",
  "text": "(1) There shall be added as—\n(a) regulation 34(8) of the Disability Working Allowance Regulations (income treated as capital);\n(b) regulation 31(8) of the Family Credit Regulations;\nthe following paragraph—\n“Any arrears of subsistence allowance which are paid to a claimant as a lump sum shall be treated as capital.”\n(2) There shall be added respectively as—\n(a) paragraphs 64 and 65 of Schedule 3 to the Disability Working Allowance Regulations (sums to be disregarded in the calculation of income other than earnings);\n(b) paragraphs 66 and 67 of Schedule 2 to the Family Credit Regulations,\nthe following paragraphs—\n“Any payment of voucher provided under section 95 or 99 of the Immigration and Asylum Act 1999 for any former asylum-seeker or his dependents.”\n“In the case of a claimant participating in an employment zone scheme, any payment made by an employment zone contractor to the claimant being—\n(a) a training premium payable in respect of the claimant’s participation in the employment zone scheme; or\n(b) a discretionary payment, being a fee, grant, loan or otherwise.”\n(3) There shall be added respectively as—\n(a) paragraphs 59 and 60 of Schedule 4 to the Disability Working Allowance Regulations (capital to be disregarded);\n(b) paragraphs 60 and 61 of Schedule 3 to the Family Credit Regulations,\nthe following paragraphs—\n“In the case of a claimant participating in an employment zone scheme, any payment made by an employment zone contractor to the claimant being—\n(a) a training premium payable in respect of the claimant’s participation in the employment zone scheme; or\n(b) a discretionary payment, being a fee, grant, loan or otherwise,\nbut only for the period of 52 weeks from the date of receipt of the payment.”\n“Any arrears of subsistence allowance paid as a lump sum but only for the period of 52 weeks from the date of receipt of the payment.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 34(7) was added by S.I. 1998/3174."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 31(7) was added by S.I. 1998/3174."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 63 was added by S.I. 1999/2165."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Paragraph 65 was added by S.I. 1999/2165."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Paragraph 58 was added by S.I. 2000/421."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Paragraph 59 was added by S.I. 2000/421."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/795/regulation/4",
    "retrieved_at": "2026-10-29T09:17:10.377318+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."
}