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The Tax Credits (Miscellaneous Amendments No. 9) Regulations 2001

S.I. 2001/3454 · Made 22 October 2001

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

TAXES

Made 22nd October 2001

Laid before Parliament 23rd October 2001

Coming into force 13th November 2001

The Treasury, in exercise of the powers conferred upon them by sections 136(5)(b) and (c), 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

1992 c. 4. Section 137(1) is cited because of the meaning it ascribes to the word “prescribed”.

f2

1999 c. 10.

Contents

  1. 1Citation, commencement and effect
  2. 2Interpretation
  3. 3Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
  4. 4Income treated as capital
  5. 5Capital to be disregarded
  6. Signature
  7. Explanatory note

1Citation, commencement and effect

(1)

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No.9) Regulations 2001 and shall come into force on 13th November 2001.

(2)

These Regulations shall have effect in relation to award periods commencing on or after 13th November 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;

  • “the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991f1;

  • “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 as follows.

4Income treated as capital

In regulation 34(4) of the Disability Working Allowance Regulations and regulation 31(4) of the Family Credit Regulationsf1 after “paragraph 1,” insert “1A,”.f2

5Capital to be disregarded

(1)

Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) and Schedule 3 to the Family Credit Regulations (“Schedule 3”) as follows.

(2)

Add as paragraph 68 of Schedule 4 and paragraph 69 of Schedule 3f1 the following paragraph—

“(1)

Where a payment has been made to the claimant or his partner by, or on behalf of, a government of a country outside the United Kingdom, either from its own resources or with contributions from any other organisation, by way of compensation for a victim of National Socialism, the amount of that payment.

(2)

In sub-paragraph (1) the reference to a victim of National Socialism is a reference to a person who was required to work as a slave or forced labourer for National Socialists or their sympathisers during the Second World War, or suffered property loss, or suffered injury, or is the parent of a child who died, at the hands of National Socialists or their sympathisers during the Second World War.”.

Signature

Nick Ainger

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd October 2001

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) and the Family Credit (General) Regulations 1987 (S.I. 1987/1973).

Regulation 4 amends regulation 34(4) of the Disability Working Allowance Regulations and regulation 31(4) of the Family Credit Regulations, which provide that subject to certain exceptions, income derived from capital shall be treated as capital for the purposes of calculating a claimant’s entitlement to disabled person’s tax credit or working families' tax credit. The amendment adds to the list of exceptions income derived from a dwelling which the claimant intends in due course to occupy as his home but which he currently does not occupy due to living in job-related accommodation.

Regulation 5 adds to the list of capital to be disregarded in calculating a claimant’s capital for the purposes of ascertaining his entitlement to disabled person’s tax credit or working families' tax credit payments made for victims of National Socialism during the Second World War.