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The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010

S.I. 2010/918 · Made 24 March 2010

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.

Tax Credits

Made 24th March 2010

Laid before Parliament 24th March 2010

Coming into force 15th April 2010

The Treasury make the following Regulations in exercise of the powers conferred by sections 12(1), 65(1) and (7) and 67 of the Tax Credits Act 2002f1.

Annotations to the whole text

Footnotes

f1

2002 c. 21. Section 67 is cited because of the meaning it ascribes to “prescribed”.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
  3. 3Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
  4. Signature
  5. Explanatory note

1Citation and commencement

These regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010 and shall come into force on 15th April 2010.

2Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f1 are amended as follows.

3Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 16(5) (change of circumstances) for sub-paragraph (b) substitute—

“(b)

where the child care charges are decreased—

(i)

in a case where an award of child care charges is made for a fixed period, the length of which is known when the award is first made, the first day of the week following the end of that fixed period, and

(ii)

in all other cases, the first day of the week following the four consecutive weeks in which the change occurred.”.

Signature

Tony Cunningham

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

24th March 2010

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the Entitlement Regulations”).

Regulation 3 amends the definition of “the specified date” in regulation 16(5) of the Entitlement Regulations, so as to provide that in the case of claims for child care where the period of the award is fixed at the outset and the length of the fixed period is known when the award is first made, the child care entitlement of working tax credit shall be recalculated from the first day of the week following the end of the period of the award.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.