The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001

Amendment to the Tax Credits (Payment by Employers) Regulations 1999

19.—(1) Amend the Tax Credits (Payment by Employers) Regulations 1999(1) as follows.

(2) Renumber regulation 2 as paragraph (1) of that regulation.

(3) After paragraph (1) of regulation 2 (as so renumbered) add the following paragraphs—

“(2) References in these Regulations to entitlement to tax credit or to an award of tax credit do not include either of the following cases.

(3) The first case is where—

(a) the entitlement arises from, or the award is made in consequence of, a claim made following and by reason of the birth of a child to the claimant or the adoption by the claimant of a child or young person or the granting of a parental order for a surrogate child, and

(b) the previous award of tax credit was terminated by virtue of—

(i) regulation 54A of the Disability Working Allowance (General) Regulations 1991 or regulation 54A of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992(2), or

(ii) regulation 49ZA of the Family Credit (General) Regulations 1987 or regulation 49ZA of the Family Credit (General) Regulations (Northern Ireland) 1987(3).

(4) The second case is where the claimant is entitled at the date of the claim to statutory maternity pay within the meaning of Part XII of the Social Security Contributions and Benefits Act 1992 or maternity allowance within the meaning of section 35 of that Act.

(5) In paragraph (3)(a) “surrogate child” means a child in respect of whom an order has been made under section 30 of the Human Fertilisation and Embryology Act 1990.”.

(1)

S.I. 1999/3219.

(2)

S.R. 1992 No. 78. Regulation 54A was inserted by regulation 10 of S.I. 2001/893.

(3)

S.R. 1987 No. 463. Regulation 49ZA was inserted by regulation 18 of S.I. 2001/893.