The Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001
S.I. 2001/1351 · Made 3 April 2001
SOCIAL SECURITY
TAXES
Made 3rd April 2001
Laid before Parliament 4th April 2001
Coming into force 5th June 2001
The Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8) and 175(1) of the Social Security Contributions and Benefits Act 1992f1 and section 2(1)(a) and (4) of, and paragraphs 1(c) and (d) and 20(a) of Schedule 2 to, the Tax Credits Act 1999f2, hereby make the following Regulations:
Annotations to the whole text
Footnotes
- f1
-
1992 c. 4. Section 175(1) was amended by paragraph 29(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
- f2
Contents
- 1Citation, commencement and effect
- 2Amendments to the Family Credit (General) Regulations 1987
- 3Determination of appropriate maximum working families' tax credit
- 4Determination of appropriate maximum working families' tax credit
- 5Amendments to the Disability Working Allowance (General) Regulations 1991
- 6Determination of appropriate maximum disabled person’s tax credit
- 7Determination of appropriate maximum disabled person’s tax credit
- Signature
- Explanatory note
1Citation, commencement and effect
These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001 and shall come into force on 5th June 2001.
These Regulations shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 5th June 2001.
2Amendments to the Family Credit (General) Regulations 1987
Amend the Family Credit (General) Regulations 1987f1 in accordance with the provisions of regulations 3 and 4.
3Determination of appropriate maximum working families' tax credit
In regulation 46(1A)f1—
in sub-paragraph (a) for “£100” substitute “£135”;
in sub-paragraph (b) for “£150” substitute “£200”.
4Determination of appropriate maximum working families' tax credit
In the table in Schedule 4f1 in column (2) at paragraph 1 for “£54.00” substitute “£59.00”.
5Amendments to the Disability Working Allowance (General) Regulations 1991
Amend the Disability Working Allowance (General) Regulations 1991f1 in accordance with the provisions of regulations 6 and 7.
6Determination of appropriate maximum disabled person’s tax credit
In regulation 51(1AA)f1—
in sub-paragraph (a) for “£100” substitute “£135”;
in sub-paragraph (b) for “£150” substitute “£200”.
7Determination of appropriate maximum disabled person’s tax credit
In the table in Schedule 5f1 in column (2)—
at paragraph 1 for “£56.05” substitute “£61.05”;
at paragraph 2 for “£86.25” substitute “£91.25”.
Signature
Dave Clelland
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd April 2001
Explanatory note
(This note is not part of the Regulations)
The amendments provide for increases of certain of the credits by reference to which the appropriate maximum working families' tax credit and the appropriate maximum disabled person’s tax credit are calculated. The amendments have effect in relation to award periods of both tax credits commencing on or after 5th June 2001.
Regulation 1 provides for citation, commencement and effect.
Regulation 2 introduces regulations 3 and 4.
Regulation 3 amends regulation 46(1A) of the Family Credit Regulations so as to increase the maximum amounts by reference to which childcare tax credit is calculated.
Regulation 4 amends Schedule 4 to the Family Credit Regulations so as to increase the credit in respect of an adult.
Regulation 5 introduces regulations 6 and 7.
Regulation 6 amends regulation 51(1AA) of the Disability Working Allowance Regulations so as to increase the maximum amounts by reference to which childcare tax credit is calculated.
Regulation 7 amends Schedule 5 to the Disability Working Allowance Regulations so as to increase both the credit in respect of a single claimant and the credit in respect of a member of a married or unmarried couple or a lone parent.