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STATUTORY INSTRUMENTS


2001 No. 1082

SOCIAL SECURITY

TAXES

The Tax Credits (Miscellaneous Amendments No. 4) Regulations 2001

  Made 20th March 2001 
  Laid before Parliament 20th March 2001 
  Coming into force 10th April 2001 

The Treasury, in exercise of the powers conferred upon them by sections 128(1)(d), 129(1)(d), 136(1), (3) and (5), 137(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992[1], and section 2(1)(a) and (4) of, and paragraphs 1(c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999[2], hereby make the following Regulations:

Citation, commencement and effect
     1.  - (1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 4) Regulations 2001 and shall come into force on 10th April 2001.

    (2) These Regulations shall have effect in relation to award periods commencing on or after 10th April 2001.

Interpretation
    
2. In these Regulations - 

Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
     3. Amend the Disability Working Allowance Regulations and the Family Credit Regulations as follows.

Interpretation
    
4. In the definition of "training allowance" in regulation 2 of the Disability Working Allowance Regulations and regulation 2 of the Family Credit Regulations[5] - 

    (a) in paragraph (a) after the words "Secretary of State" insert ", the Learning and Skills Council for England, or the National Assembly for Wales";

    (b) in paragraph (c) after the words "Secretary of State" insert ", the National Assembly for Wales".

Membership of a family
     5. In regulation 8(1) of the Disability Working Allowance Regulations and regulation 6(1) of the Family Credit Regulations for the words "section 2(1)(b) of the Child Benefit Act 1975" substitute "section 142(1)(c) of the Contributions and Benefits Act".

Income to be disregarded
    
6.  - (1) Amend Schedule 3 to the Disability Working Allowance Regulations ("Schedule 3") and Schedule 2 to the Family Credit Regulations ("Schedule 2") as follows.

    (2) In paragraph 66 of Schedule 3 and paragraph 68 of Schedule 2[
6] - 

Capital to be disregarded
     7. Amend Schedule 4 to the Disability Working Allowance Regulations ("Schedule 4") and Schedule 3 to the Family Credit Regulations ("Schedule 3") in accordance with regulations 8 and 9.

    
8. Add as paragraph 65 of Schedule 4 and paragraph 66 of Schedule 3[7] the following paragraph - 

     9. Add as paragraph 66 of Schedule 4 and paragraph 67 of Schedule 3 the following paragraph - 


Greg Pope

Jim Dowd
Two of the Lords Commissioners of Her Majesty's Treasury

20th March 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). The amendments have effect in relation to award periods of working families' tax credit and disabled person's tax credit commencing on or after 10th April 2001.

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

Regulation 3 introduces regulations 4 to 9.

Regulation 4 amends the definition of "training allowance" in the Regulations to take account of the Learning and Skills Act 2000 (c.21).

Regulation 5 updates a cross reference in regulation 8 of the Disability Working Allowance Regulations and regulation 6 of the Family Credit Regulations (membership of a family).

Regulation 6 amends Schedule 3 to the Disability Working Allowance Regulations and Schedule 2 to the Family Credit Regulations (income to be disregarded) so as to add payments under Government training courses for self-employed persons.

Regulation 7 introduces regulations 8 and 9.

Regulation 8 amends Schedule 4 to the Disability Working Allowance Regulations and Schedule 3 to the Family Credit Regulations (capital to be disregarded) so as to add payments under a trust established out of funds provided by the Secretary of State in respect of persons suffering from variant Creutzfeldt-Jakob disease.

Regulation 9 further amends Schedule 4 to the Disability Working Allowance Regulations and Schedule 3 to the Family Credit Regulations so as to add ex-gratia payments by the Secretary of State for Northern Ireland to the families of victims of violence.


Notes:

[1] 1992 c.4. Section 128 was amended by paragraphs 1 and 2(g) of Schedule 1 to the Tax Credits Act 1999 (c.10). Section 137(1) is cited because of the definition of the word "prescribed".back

[2] 1999 c.10.back

[3] S.I. 1991/2887.back

[4] S.I. 1987/1973.back

[5] The definition of "training allowance" was inserted in regulation 2 of the Disability Working Allowance Regulations by regulation 2 of S.I. 1992/2155, and was inserted in regulation 2 of the Family Credit Regulations by regulation 2 of S.I. 1992/573.back

[6] Paragraph 66 of Schedule 3 and paragraph 68 of Schedule 2 were added by regulation 8(3) of S.I. 2000/2978.back

[7] Paragraph 64 of Schedule 4 and paragraph 65 of Schedule 3 were added by regulation 4 of S.I. 2001/19.back

[8] S.I. 1987/1967. The definition of "residential accommodation" was inserted by regulation 2 of S.I. 1988/1445 and amended by paragraph 1 of Schedule 1 to S.I. 1989/534.back

[9] 1999 c.7.back



ISBN 0 11 029285 5


 © Crown copyright 2001

Prepared 17 April 2001


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URL: http://www.bailii.org/uk/legis/num_reg/2001/20011082.html