http://www.legislation.gov.uk/uksi/2012/848/regulation/3/madeThe Tax Credits (Miscellaneous Amendments) Regulations 2012Tax creditsBenefitsWorking tax creditenKing's Printer of Acts of Parliament2024-05-15TAX CREDITSStarting on 6 April 2012Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002: income disregards, etc3.(1)

This paragraph amends Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002

S.I. 2002/2006; relevant amending instruments are S.I. 2003/732, 2003/2815, 2006/766, 2008/604, 2008/2169.

by inserting as item 3C—

3CThe payment under a Royal Warrant made under section 333 of the Armed Forces Act 2006

2006 c. 52, section 382 of which was substituted by section 1 of the Armed Forces Act 2011 (c. 18) (duration of armed forces legislation).

, of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.

.

(2)

This paragraph amends that table by inserting as item 21—

21The payment or reimbursement of a fee within section 326A(1) of ITEPA

Regulation 2(2) of S.I. 2002/2006 defines “ITEPA” as the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 326A was inserted by the Finance Act 2011 (c. 11), section 39(1).

(fees relating to vulnerable persons’ monitoring schemes).

.

(3)

This paragraph amends regulation 8 of those Regulations as follows—

(a)

in paragraph (a), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998

1998 c. 30; section 22(1) was amended in relation to relevant grants by sections 146(1) and 146(2)(a) of the Learning and Skills Act 2000 (c. 21).

;”;

(b)

in paragraph (b), for “1999”, it substitutes: “2007

As a result, the reference in S.I. 2002/2006 changes from S.I. 1999/1131 to S.S.I. 2007/153.

”;

(c)

in paragraph (c), it omits: “and Wales”;

(d)

in paragraph (d), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998

1998 c. 30. For Wales, functions of the Secretary of State under section 22 were transferred to the National Assembly for Wales by section 44 of the Higher Education Act 2004 (c. 8), S.I. 2005/1833 (W. 149) (C. 79) and S.I. 2006/1660 (W. 159) (C. 56). The functions of the National Assembly for Wales were transferred to the Welsh Ministers by the Government of Wales Act 2006 (c. 32), Schedule 11, paragraphs 30(1) and 30(2)(c). See also footnote (d) on this page.

.”.

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This paragraph amends Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002
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<ref eId="c00033" href="http://www.legislation.gov.uk/id/uksi/2002/2006">S.I. 2002/2006</ref>
; relevant amending instruments are
<ref eId="c00034" href="http://www.legislation.gov.uk/id/uksi/2003/732">S.I. 2003/732</ref>
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<ref eId="c00035" href="http://www.legislation.gov.uk/id/uksi/2003/2815">2003/2815</ref>
,
<ref eId="c00036" href="http://www.legislation.gov.uk/id/uksi/2006/766">2006/766</ref>
,
<ref eId="c00037" href="http://www.legislation.gov.uk/id/uksi/2008/604">2008/604</ref>
,
<ref eId="c00038" href="http://www.legislation.gov.uk/id/uksi/2008/2169">2008/2169</ref>
.
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by inserting as item 3C—
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3C
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The payment under a Royal Warrant made under section 333 of the Armed Forces Act 2006
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<ref eId="c00039" href="http://www.legislation.gov.uk/id/ukpga/2006/52">2006 c. 52</ref>
, section 382 of which was substituted by section 1 of the Armed Forces Act
<ref eId="c00040" href="http://www.legislation.gov.uk/id/ukpga/2011/18">2011 (c. 18)</ref>
(duration of armed forces legislation).
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, of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.
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This paragraph amends that table by inserting as item 21—
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21
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The payment or reimbursement of a fee within section 326A(1) of ITEPA
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Regulation 2(2) of
<ref eId="c00041" href="http://www.legislation.gov.uk/id/uksi/2002/2006">S.I. 2002/2006</ref>
defines “ITEPA” as the Income Tax (Earnings and Pensions) Act
<ref eId="c00042" href="http://www.legislation.gov.uk/id/ukpga/2003/1">2003 (c. 1)</ref>
. Section 326A was inserted by the Finance Act
<ref eId="c00043" href="http://www.legislation.gov.uk/id/ukpga/2011/11">2011 (c. 11)</ref>
, section 39(1).
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(fees relating to vulnerable persons’ monitoring schemes).
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in paragraph (a), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998
<authorialNote class="footnote" eId="f00011" marker="11">
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<ref eId="c00044" href="http://www.legislation.gov.uk/id/ukpga/1998/30">1998 c. 30</ref>
; section 22(1) was amended in relation to relevant grants by sections 146(1) and 146(2)(a) of the Learning and Skills Act
<ref eId="c00045" href="http://www.legislation.gov.uk/id/ukpga/2000/21">2000 (c. 21)</ref>
.
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;”;
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in paragraph (b), for “1999”, it substitutes: “2007
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As a result, the reference in
<ref eId="c00046" href="http://www.legislation.gov.uk/id/uksi/2002/2006">S.I. 2002/2006</ref>
changes from
<ref eId="c00047" href="http://www.legislation.gov.uk/id/uksi/1999/1131">S.I. 1999/1131</ref>
to
<ref eId="c00048" href="http://www.legislation.gov.uk/id/ssi/2007/153">S.S.I. 2007/153</ref>
.
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”;
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in paragraph (d), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998
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<ref eId="c00049" href="http://www.legislation.gov.uk/id/ukpga/1998/30">1998 c. 30</ref>
. For Wales, functions of the Secretary of State under section 22 were transferred to the National Assembly for Wales by section 44 of the Higher Education Act
<ref eId="c00050" href="http://www.legislation.gov.uk/id/ukpga/2004/8">2004 (c. 8)</ref>
,
<ref eId="c00051" href="http://www.legislation.gov.uk/id/wsi/2005/1833">S.I. 2005/1833 (W. 149) (C. 79)</ref>
and
<ref eId="c00052" href="http://www.legislation.gov.uk/id/wsi/2006/1660">S.I. 2006/1660 (W. 159) (C. 56)</ref>
. The functions of the National Assembly for Wales were transferred to the Welsh Ministers by the Government of Wales Act
<ref eId="c00053" href="http://www.legislation.gov.uk/id/ukpga/2006/32">2006 (c. 32)</ref>
, Schedule 11, paragraphs 30(1) and 30(2)(c). See also footnote (d) on this page.
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.”.
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