The Tax Credits (Miscellaneous Amendments No. 6) Regulations 2001
S.I. 2001/2220 · Made 19 June 2001
SOCIAL SECURITY
TAXES
Made 19th June 2001
Laid before Parliament 19th June 2001
Coming into force 3rd July 2001
The Treasury, in exercise of the powers conferred upon them by sections 136(5)(b), 137(1) and 175(1) of the Social Security Contributions and Benefits Act 1992f1, and section 2(1)(a) and (4) of, and paragraphs 1(g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999f2, hereby make the following Regulations:
Annotations to the whole text
Footnotes
- f1
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1992 c. 4. Section 137(1) is cited because of the meaning it ascribes to the word “prescribed”.
- f2
Contents
- 1Citation, commencement and effect
- 2Interpretation
- 3Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
- 4Income to be disregarded
- 5Capital to be disregarded
- Signature
- Explanatory note
1Citation, commencement and effect
These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 6) Regulations 2001 and shall come into force on 3rd July 2001.
These Regulations shall have effect in relation to award periods commencing on or after 3rd July 2001.
2Interpretation
In these Regulations—
-
“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;
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“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991f1;
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“the Family Credit Regulations” means the Family Credit (General) Regulations 1987f2.
3Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
Amend the Disability Working Allowance Regulations and the Family Credit Regulations in accordance with the provisions of regulations 4 and 5.
4Income to be disregarded
Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.
5Capital to be disregarded
Amend Schedule 4 to the Disability Working Allowance Regulations and Schedule 3 to the Family Credit Regulations as follows.
Add as paragraph 67 of Schedule 4 and paragraph 68 of Schedule 3f1 the following paragraph—
“Any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001.”.
Signature
Anne McGuire
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
19th June 2001
Explanatory note
(This note is not part of the Regulations)
Regulation 1 provides for citation, commencement and effect and regulation 2 for interpretation.
Regulation 3 introduces the amendments made by regulations 4 and 5.
Regulation 4 amends Schedule 3 to the Disability Working Allowance Regulations and Schedule 2 to the Family Credit Regulations so as to add to the list of income to be disregarded in calculating a claimant’s gross income discretionary housing payments paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001 (S.I. 2001/1167).
Regulation 5 amends Schedule 4 to the Disability Working Allowance Regulations and Schedule 3 to the Family Credit Regulations so as to add to the list of capital to be disregarded in calculating a claimant’s capital discretionary housing payments made pursuant to regulation 2(1) of the Discretionary Financial Regulations 2001.