The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019

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 4 (employment income)(2), in Table 1 (payments and benefits disregarded in the calculation of employment income), omit entry 16A and entry 16B.

(3) In regulation 6 (trading income)(3), after “disregarding” insert “the relevant benefit amount in section 23E (tax treatment of relevant benefits)(4) and”.

(4) In regulation 10(2) (investment income)(5), at the end of sub-paragraph (e), but before the full stop, insert—

“; and

(f) any interest on a payment made under, or in connection with, the Windrush Compensation Scheme(6) administered by the Home Office, for the period beginning on the date on which the payment is made and ending 52 weeks after that date”.

(5) In regulation 19 (general disregards in the calculation of income), in Table 6 (sums disregarded in the calculation of income), after entry 22(7) insert—

“23. Any discretionary payment made pursuant to the Discretionary Support Regulations (Northern Ireland) 2016(8).

24. Any payment made under, or in connection with, the Windrush Compensation Scheme administered by the Home Office.”.

(1)

S.I. 2002/2006; relevant amending instruments are S.I. 2006/766, S.I. 2008/2169, and S.I. 2018/365. Certain functions which were exercised by the Department of Economic Development under the Employment and Training Act (Northern Ireland) 1950 (c.29) were transferred to the Department of Higher and Further Education, Training and Employment by article 4 of, and Part 2 of Schedule 2 to, S.I. 1999/481. The Department of Higher and Further Education, Training and Employment was renamed as the Department for Employment and Learning by section 1 of the Employment and Learning Act (Northern Ireland) 2001 (c. 15).

(2)

Entry 16A was inserted by regulation 9(3) of S.I. 2006/766; entry 16B was inserted by regulation 4(b) of S.I. 2008/2169.

(3)

Regulation 6 was amended by regulation 11 of S.I. 2006/766.

(4)

Section 23E of the Income Tax (Trading and Other Income) Act 2005 (c. 5) was inserted by section 35(2) of the Finance (No. 2) Act 2017 (c. 32).

(5)

Regulation 10(2)(c) to (e) was amended by regulation 14(3) of S.I. 2006/766.

(6)

“Windrush”, Parliamentary Debates (Hansard), House of Commons, April 23 2018, col. 621-622.

(7)

Entry 22 was inserted by regulation 2(6) of S.I. 2018/365.

(8)

S.I. 2016/270.