The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013

Amendment of the Income Tax (Earnings and Pensions) Act 2003

16.—(1) The Income Tax (Earnings and Pensions) Act 2003(1) is amended as follows.

(2) At the end of section 318D(2) (childcare)(2), insert “or section 12 of the Welfare Reform Act 2012 relating to amounts in respect of childcare costs that may be included in the calculation of an award of universal credit”.

(3) In section 660(1) (taxable benefits: UK benefits – Table A) in column 1 of Table A, for “Contributory employment and support allowance” substitute “Employment and support allowance”.

(4) In section 675(1) (interpretation)(3), for the definitions of “contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” substitute—

““contribution-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant’s satisfying conditions which include those set out in section 2 of JSA 1995;

“income-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant’s satisfying conditions which include those set out in section 3 of JSA 1995 or a joint-claim jobseeker’s allowance (which means a jobseeker’s allowance entitlement to which arises by virtue of section 1(2B) of JSA 1995);”.

(1)

2003 c.1.

(2)

Section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c.12) and amended by paragraph 6 of Schedule 8 to the Finance Act 2011 (c.11).

(3)

Section 675 was amended by S.I. 2005/3229.