The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

3.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.

(2) In regulation 7(3), Table 3, item 21A(2) (disregard of statutory paternity pay in calculating social security income), after “statutory paternity pay” omit “and”.

(3) In regulation 12(3) (disregards in calculating foreign income), after sub-paragraph (aa)(3), insert—

“(bb) any pension, annuity, allowance or other payment provided in accordance with the provisions of the scheme established under the law of the Netherlands and known as Wet uitkeringen vervolgingsslachtoffers 1940-1945 (Netherlands Benefit Act for Victims of Persecution 1940-1945).”.

(4) In regulation 19 (general disregards in the calculation of income)—

(a) in Table 6, item 14, before “or section 8” insert “, sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014(4)”;

(b) in Table 8, item 3(dza)(5), after “support)” insert “or section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet care and support needs of an adult)”.

(1)

S.I. 2002/2006; relevant amending instruments are S.I. 2003/732, 2007/824, 2010/2494, 2014/3255.

(2)

Item 21A was inserted by S.I. 2003/732.

(3)

Sub-paragraph (aa) was inserted by S.I. 2007/824.

(4)

2014 anaw. 4.

(5)

Paragraph 3(dza) was inserted by 2015/643.