Prospective
Regulation 2
1. In regulation 2(1) (interpretation)–N.I.
(a)after the definition of “child benefit” there shall be inserted the following definition–
““child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002;”;
(b)after the definition of “welfare to work beneficiary”(1) there shall be inserted the following definition–
““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;”, and
(c)the definitions of “disabled person’s tax credit”(2) and “working families' tax credit”(3) shall be omitted.
Commencement Information
I1Sch. 1 para. 1 in operation at 6.4.2003 with effect in accordance with reg. 1(2)
2. In regulation 14 (persons of a prescribed description) after paragraph (2)(4) there shall be added the following paragraph–N.I.
“(3) A person of a prescribed description for the purposes of section 133(1) of the Contributions and Benefits Act as it applies to income support (definition of family) includes a child or young person in respect of whom section 141A(5) of that Act applies for the purposes of entitlement to child benefit but only for the period prescribed under section 141A(1) of that Act.”.
Commencement Information
I2Sch. 1 para. 2 in operation at 6.4.2003 with effect in accordance with reg. 1(2)
3. In regulation 15 (circumstances in which a person is to be treated as responsible or not responsible for another) at the end of paragraph (1)(6) there shall be added “and this includes a child or young person to whom regulation 14(3) applies”.N.I.
Commencement Information
I3Sch. 1 para. 3 in operation at 6.4.2003 with effect in accordance with reg. 1(2)
4. In regulation 31 (date on which income is treated as paid) for paragraph (3)(7) there shall be substituted the following paragraph–N.I.
“(3) Where an award of working tax credit or child tax credit does not commence on the first day of a benefit week, it shall be treated as paid on the first day of the benefit week that follows the date of the award.”.
Commencement Information
I4Sch. 1 para. 4 in operation at 6.4.2003 with effect in accordance with reg. 1(2)
5. In Schedule 9 (sums to be disregarded in the calculation of income other than earnings) after paragraph 5 there shall be inserted the following paragraph–N.I.
“5A.—(1) Any guardian’s allowance.
(2) In the case of a claimant receiving child benefit in respect of a child under the age of one year, £10·45 in respect of one child only.”.
Commencement Information
I5Sch. 1 para. 5 in operation at 6.4.2003 with effect in accordance with reg. 1(2)
The definition of “welfare to work beneficiary” was inserted by regulation 8(2) of S.R. 1998 No. 324
The definition of “disabled person’s tax credit” was substituted by regulation 2(3)(a) of S.R. 1999 No. 385
The definition of “working families' tax credit” was inserted by regulation 2(3)(b) of S.R. 1999 No. 385
Paragraph (2) was amended by regulation 6 of S.R. 1990 No. 131
Section 141A is inserted by section 55 of the Tax Credits Act 2002 (c. 21)
Paragraph (1) was substituted by regulation 4(5) of S.R. 1993 No. 373
Paragraph (3) was added by regulation 3(1)(b) of S.R. 2000 No. 74