The Tax Credits (Miscellaneous Amendments) Regulations 2014

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

4.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.

(2) In the following places, omit the respective words “but not ordinarily resident” and “and ordinarily resident”—

(a) regulation 3(4)(a); and

(b) regulation 3(4)(b).

(3) Omit regulation 3(4)(c) and the preceding “or”.

(4) In regulation 3(5)(b), omit the words “, ordinarily resident”.

(5) In items 3A and 3B of Table 1 in regulation 4(4), in each case, for the first use of “by the Secretary of State for Defence” substitute “under a Royal Warrant made under section 333 of the Armed Forces Act 2006(2)”.

(6) In item 18 of Table 3 in regulation 7(3), after “section 35”, insert “or section 35B(3)”.

(1)

S.I. 2002/2006; relevant amending instruments are S.I. 2003/732, 2003/2815, 2007/824 and 2008/604.

(2)

2006 c. 52.

(3)

Section 35B of the Social Security Contributions and Benefits Act 1992 (c. 4) was added by regulation 2(5) of the Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (SI 2014/606). Section 35B implements Article 8 of Directive 2010/41/EU by providing an entitlement to maternity allowance for women who work with a spouse or civil partner who is engaged in self-employment.