The Tax Credits Up-rating Order 2002

Working families' tax credit

3.  In the Family Credit Regulations—

(a) in regulation 46 (determination of appropriate maximum working families' tax credit)—

(i) in paragraph (1A)(a)(1) the maximum amount specified is £135 per week;

(ii) in paragraph (1A)(b)(2) the maximum amount specified is £200 per week;

(iii) in paragraph (4)(3) the capital sum prescribed is £3,000;

(iv) in paragraphs (4), (5)(4) and (6), the amount specified for the credit in respect of a child or young person is NIL;

(b) in regulation 47(1)(5) (applicable amount) for the sum of £92.90 there shall be substituted the sum of £94.50;

(c) in Schedule 4(6) (determination of maximum working families' tax credit) the sums prescribed shall be as set out in Schedule 1 to this Order.

(1)

Paragraph (1A) for Great Britain was inserted by regulation 7(3) of S.I. 1999/2487 and amended by regulation 3(3) of S.I. 2001/367 and regulation 3(a) of SI 2001/1351; paragraph (1A) for Northern Ireland was inserted by regulation 7(3) of S.I. 1999/2488 and amended by regulation 3(3) of S.I. 2001/366 and regulation 3(a) of S.I. 2001/1350.

(2)

Amended for Great Britain by regulation 3(b) of S.I. 2001/1351; amended for Northern Ireland by regulation 3(b) of S.I. 2001/1350.

(3)

Amended for Great Britain by regulation 33 of S.I. 1993/2119; amended for Northern Ireland by regulation 3(10) of S.R. 1993 No. 373.

(4)

Amended for Great Britain by regulation 3(7) of S.I. 2001/367; amended for Northern Ireland by regulation 3(7) of S.I. 2001/366.

(5)

Amended for Great Britain by regulation 11 of S.I. 1992/2155, regulation 26(1), and paragraph (1)(xvi) of Schedule 1 to, S.I. 1999/2487, Article 3(c) of S.I. 2000/931 and Article 3(b) of S.I. 2001/1141; amended for Northern Ireland by regulation 3(9) of S.R. 1992 No. 403, regulation 26(1), and paragraph (1)(xvi) of Schedule 1 to, S.I. 1999/2488, Article 3(c) of S.I. 2000/931 and Article 3(b) of S.I. 2001/1141.

(6)

Amended for Great Britain by regulation 4 of S.I. 2001/367, Article 3(c) of S.I. 2001/1141 and regulation 4 of S.I. 2001/1351; amended for Northern Ireland by regulation 4 of S.I. 2001/366, Article 3(c) of S.I. 2001/1141 and regulation 4 of S.I. 2001/1350.