The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003

6.  In regulation 23 M1 (calculation of income and capital of members of claimant’s family and of a polygamous marriage)– E+W+S

(a) in paragraph (1)–

(i) for the words from “Subject” to “of the Act” there shall be substituted the words “ Subject to paragraph (4), the income and capital of a claimant’s partner which by virtue of section 136(1) of the Contributions and Benefits Act ”, and

(ii) the words “or that child or young person” shall be omitted;

(b) for paragraph (2) there shall be substituted the following paragraph–

“(2) Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.”;

(c) in paragraph (3)(a) the words “and the income of any child or young person who is one of that member’s family” shall be omitted;

(d) in paragraph (3)(b) the words “or, as the case may be, the income of that child or young person” and words after “for the claimant” to the end of that paragraph shall be omitted.

Commencement Information

I1 Sch. 1 para. 6 coming into force and having effect in accordance with {reg. 1(1)-(4)}

Marginal Citations

M1 The relevant amending instrument is S.I. 1988/1228.