- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (23/05/2020)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 23/05/2020.
There are currently no known outstanding effects for the The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Section 16.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
16.—(1) There is a relevant change in circumstances if—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)[F2during the period of an award, the weekly relevant child care charges, rounded up to the nearest whole pound]—
(i)exceed the average weekly charge calculated in accordance with regulation 15 by £10 a week or more;
(ii)are less than the average weekly charge calculated in accordance with regulation 15 by £10 a week or more; or
(iii)are nil.
If there is a relevant change in circumstances, the amount of the child care element of working tax credit shall be recalculated with effect from the specified date.
[F3(2) For the purposes of paragraph (1), the weekly relevant child care charge—
(a)where the child care charges are for a fixed weekly amount, is the aggregate of the weekly charge paid for child care for each child in respect of whom charges are incurred in each of the four consecutive weeks in which the change occurred; or
(b)where the child care charges are for variable weekly amounts, is established by aggregating the anticipated weekly charge paid for child care for each child in respect of whom charges will be incurred for the following 52 weeks and dividing the total by 52.]
(3) If in any case the charges in respect of child care are paid monthly, the weekly relevant child care charge for the purposes of paragraph (1) is established—
(a)where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52; or
(b)where the charges are for variable monthly amounts, by aggregating the [F4anticipated] charges for the [F5next] 12 months and dividing the total by 52.
(4) In a case where there is insufficient information for establishing the weekly relevant child care charge paid for child care in accordance with paragraphs (2) and (3), an officer of the Board shall estimate the charge—
(a)in accordance with information provided by the person or persons incurring the charges; and
(b)by any method which in the officer’s opinion is reasonable.
(5) For the purpose of paragraph (1) the specified date is—
(a)where the child care charges are increased, the later of—
(i)the first day of the week in which the change occurred, and
(ii)the first day of the week in which falls the day which is [F6one month] prior to the date notification of the change is given;
[F7(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.]
Textual Amendments
F1Reg. 16(1)(a) omitted (6.4.2003) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(2)
F2Words in reg. 16(1)(b) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(3)
F3Reg. 16(2) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(4)
F4Word in reg. 16(3)(b) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(5)(a)
F5Word in reg. 16(3)(b) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(5)(b)
F6Words in reg. 16(5)(a)(ii) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(18)
F7Reg. 16(5)(b) substituted (15.4.2010) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010 (S.I. 2010/918), regs. 1, 3
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys