The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003

Amendments to the Tax Credits (Payments by the Board) Regulations 2002

10.  For regulation 10 (single payment of small sums of tax credit) substitute—

“Single payment of small sums of tax credit

10.   The tax credit or element may be paid by way of a single payment, and at such time, and in such manner, as appear to the Board to be appropriate, in any of the following cases—

(a) where the Board are paying only child tax credit to a person and the weekly rate at which it is payable is less than £2-00;

(b) where the Board are paying both any child care element (but no other element) of working tax credit and child tax credit to a person and the total weekly rate at which they are payable is less than £2-00;

(c) where the Board are paying only working tax credit (apart from any child care element) to a person and the weekly rate at which it is payable (excluding any such child care element) is less than £2-00;

(d) where the Board are paying both working tax credit (including elements other than, or in addition to, any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at the same intervals and the total weekly rate at which they are payable is less than £2-00;

(e) where the Board are paying both working tax credit (apart from any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at differing intervals and—

(i) the total weekly rate at which any such child care element and the child tax credit are payable is less than £2-00; or

(ii) the weekly rate at which the working tax credit is payable (excluding any such child care element) is less than £2-00.”.