The Tax Credits (Miscellaneous Amendments) Regulations 2004

Amendment of the Income Regulations

15.  At the end of regulation 16 (claimant treated as having income for which he could apply) add—

“(3) Paragraph (1) also does not apply to income by way of—

(a) a Category A or Category B retirement pension,

(b) a graduated retirement benefit, or

(c) a shared additional pension, payment of which has been deferred. Here—

“Category A retirement pension” means a pension to which a person is entitled by virtue of section 44 of the Contributions and Benefits Act(1) or the Northern Ireland Contributions and Benefits Act(2);

“Category B retirement pension” means a pension to which a person is entitled by virtue of any of sections 48A to 48C of the Contributions and Benefits Act (3) or sections 48A to 48C of the Northern Ireland Contributions and Benefits Act(4);

“graduated retirement benefit” means a pension payable under—

(a)

sections 36 and 37 of the National Insurance Act 1965(5); or

(b)

sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966(6); and

“shared additional pension” means a pension to which a person is entitled by virtue of section 55A of the Contributions and Benefits Act(7) or section 55A of the Northern Ireland Contributions and Benefits Act(8).”.

(1)

Section 44 has been amended by section 68 of the Social Security Act 1998 (c. 47).

(2)

Section 44 has been amended: relevant amendments by Article 64 of the Social Security (Northern Ireland) Order 1998

(3)

Sections 48A to 48C were substituted by paragraph 3(1) of Schedule 4 to the Pensions Act 1995 (c. 26): relevant amendments were made by sections 56 and 70 of, and paragraphs 19 to 21 of Schedule 12 to the Welfare Reform and Pensions Act 1999 (c. 30), sections 32(2) and 35 of the Child Support, Pensions and Social Security Act 2000 (c. 19) and article 2 of S.I. 2001/153.

(4)

Sections 48A to 48C were substituted for sections 49 and 50 by paragraph 3(1) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22): there are amendments which are not relevant for present purposes.

(5)

1965 c. 51. This Act was repealed by the Social Security Act 1973 (c. 38: “the 1973 Act”) subject to savings which are now contained in Part 2 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (c. 6): see in particular paragraph 15 of that Schedule and S.I. 1978/391.

(6)

1966 c. 6 (N.I.): This Act was repealed by the 1973 Act subject to savings contained in part 2 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c .9): see in particular paragraph 15 of that Schedule and S.R. 1978 No. 105.

(7)

Section 55A was inserted by paragraph 3 of Schedule 6 to the Welfare Reform and Pensions Act 1999 (c. 30) and amended by section 41(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

(8)

Section 55A was inserted by paragraph 3 of Schedule 6 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)), and amended by section 37(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4).