The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003

Amendment of the Income Support Regulations

2.—(1) The Income Support Regulations shall be amended in accordance with the following provisions of this regulation.

(2) For regulation 31(3) M1 (date on which income is treated as paid) there shall be substituted the following paragraph—

“(3) Working tax credit or child tax credit shall be treated as paid—

(a) where the award of that tax credit begins on the first day of a benefit week, on that day, or

(b) on the first day of the benefit week that follows the date the award begins, or

(c) on the first day of the first benefit week that follows the date an award of income support begins, if later,

until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.”.

(3) In Schedule 1B M2 (prescribed categories of person)—

(a) in paragraphs 14A(1)(c) (parental leave) and 14B(2)(b) (paternity leave) the words “working families' tax credit, disabled person’s tax credit” shall be omitted; and

(b) at the end of paragraphs 14A(2) and 14B(3) there shall be added the words “ but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 M3 . ”.

Marginal Citations

M1 The relevant amending instruments are S.I. 2000/681 and 2002/2402.

M2 The relevant amending instruments are S.I. 1996/206, 1999/3329, 2002/2689 and 2003/455.

M3 S.I. 2002/2008.