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The Social Security (Miscellaneous Amendments) Regulations 2004

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Changes over time for: Section 9

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There are currently no known outstanding effects for the The Social Security (Miscellaneous Amendments) Regulations 2004, Section 9. Help about Changes to Legislation

Amendment of the Housing Benefit (General) Regulations 1987 in relation to working tax credit and child tax credit

9.[F1(1) The Housing Benefit (General) Regulations 1987 M1 shall be amended in accordance with this regulation.

(2) In regulation 2(1) M2 (interpretation) after the definition of “supplementary benefit” insert the following definition—

tax year” means, for the purposes of regulation 25 as substituted by the Housing Benefit and Council Tax Benefit (State Pension Credit) Regulations 2003 M3 (meaning of “income) and regulation 33 (calculation of income other than earnings), a period beginning with 6th April in one year and ending with 5th April in the next;.

(3) In regulation 25 as substituted by the Housing Benefit and Council Tax Benefit (State Pension Credit) Regulations 2003 (meaning of “income”) after paragraph (3) insert the following paragraph—

(3A) Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002 M4 is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction..

(4) In regulation 33 (calculation of income other than earnings) after paragraph (3) insert the following paragraph—

(3AA) Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002 is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction..]

Textual Amendments

Marginal Citations

M1Relevant amending instruments are S.I. 2000/636, 2001/2319, 2002/841, 2402, 2003/325 and 2275. Regulations 25 and 33 were substituted in relation to any person who has attained the qualifying age for state pension credit by S.I. 2003/325.

M2The definition of “supplementary benefit” was inserted by S.I. 1992/432.

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