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The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013

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Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

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77.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.

(2) In regulation 2 (interpretation)(2)—

(a)in paragraph (1), in the definition of “contributory employment and support allowance”, after “Welfare Reform Act” insert “(“the 2007 Act”) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance, and a contributory allowance under Part 1 of the 2007 Act as that Part has effect apart from those provisions”; and

(b)in paragraph (5)(a)(3), after “2008” insert “or regulation 86 of the Employment and Support Allowance Regulations 2013(4)”.

(3) After regulation 9(7) (disability element and workers who are to be treated as at a disadvantage in getting a job) insert—

“(7A) In paragraph (7)(b)(iv), the reference to contributory employment and support allowance is a reference to an allowance under Part 1 of the Welfare Reform Act 2007 (“the 2007 Act”) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contributory allowance under Part 1 of the 2007 Act as that Part has effect apart from those provisions.”.

(4) After regulation 13(6) (entitlement to child care element of working tax credit) insert—

“(6A) In paragraph (6)(h), the reference to contributory employment and support allowance is a reference to an allowance under Part 1 of the Welfare Reform Act 2007 (“the 2007 Act”) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance, and a contributory allowance under Part 1 of the 2007 Act as that Part has effect apart from those provisions.”.

(2)

The definition in paragraph (1) and paragraph (5) were inserted by S.I. 2008/1879.

(3)

Paragraph (5) was inserted by S.I. 2008/1879.

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