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The Tax Credits (Miscellaneous Amendments) Regulations 2002

S.I. 2002/14 · Made 8 January 2002

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 8th January 2002

Laid before Parliament 8th January 2002

Coming into force 29th January 2002

The Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8), 136(5)(b), 137(1) and 175(1) of the Social Security Contributions and Benefits Act 1992f1, and section 2(1)(a) of, and paragraphs 1(c), (d) and (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. 3Treatment of child care charges
  4. 4Income to be disregarded
  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) Regulations 2002 and shall come into force on 29th January 2002.

(2)

These Regulations shall have effect in relation to award periods commencing on or after 29th January 2002.

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.

3Treatment of child care charges

(1)

Amend regulation 51A(2) of the Disability Working Allowance Regulationsf1 and regulation 46A(2) of the Family Credit Regulationsf2 as follows.

(2)

In the definition of “relevant childcare charges”f3 after sub-paragraph (e) insert

“or

(f)

by persons registered under Part XA of the Children Act 1989f4, or

(g)

by persons to whom section 79D of the Children Act 1989 (requirement to register) does not yet apply by virtue of paragraph 20 of the Care Standards Act 2000 (Commencement No. 7 (England) and Transitional, Transitory and Savings Provisions) Order 2001f5, or

(h)

in schools or establishments which are exempted from registration under Part XA of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9Af6 to that Act,”.

4Income to be disregarded

(1)

Amend paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulationsf1 as follows.

(2)

For the words “17 or 24” substitute “17, 23C, 24, 24A, or 24B”f2.

5Capital to be disregarded

(1)

Amend paragraph 18 of Schedule 4 to the Disability Working Allowance Regulationsf1 and paragraph 18 of Schedule 3 to the Family Credit Regulationsf2 as follows.

(2)

For the words “17 or 24” substitute “17, 23C, 24, 24A or 24B”.

Signature

John Heppell

Tony McNulty

Two of the Lords Commissioners of Her Majesty’s Treasury

8th January 2002

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Disability Working Allowance (General) Regulations 1991 and the Family Credit (General) Regulations 1987 with effect for award periods of working families' tax credit and disabled person’s tax credit commencing on or after 29th January 2002.

Regulation 1 provides for citation, commencement and effect and regulation 2 for interpretation.

Regulation 3 amends regulation 51A of the Disability Working Allowance Regulations and regulation 46A of the Family Credit Regulations so as to extend the definition of “relevant childcare charges” to include charges for childcare provided

  • by persons registered by OFSTED under Part XA of the Children Act 1989,

  • by persons to whom the requirement to register under Part XA of that Act does not yet apply by virtue of the Care Standards Act 2000 (Commencement No. 7 (England) and Transitional, Transitory and Savings Provisions) Order 2001 (S.I. 2001/2041 (C.68), or

  • in schools or establishments exempted from registration under Part XA of that Act.

Regulation 4 amends paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations so as to add to the list of payments by local authorities to be disregarded as income in computing entitlement to working families' tax credit and disabled person’s tax credit payments under sections 23C, 24A and 24B of the Children Act 1989 (continuing functions to children formerly in local authority care, and advice and assistance).

Regulation 5 makes a similar amendment as that made by regulation 4 to paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations and paragraph 18 of Schedule 3 to the Family Credit Regulations (payments by local authorities to be disregarded as capital in computing entitlement to working families' tax credit and disabled person’s tax credit).