27.—(1) Subject to regulation 21 [F4and paragraph (1A)], [F5working families' tax credit] and [F6disabled persons' tax credit] shall be payable in respect of any benefit week on the Tuesday next following the end of that week by means of a book of serial orders [F7or on presentation of an instrument for benefit payment] unless in any case the [F8Board arrange] otherwise.
[F9(1A) Subject to paragraph (2), where an amount of [F5working families' tax credit] or [F6disabled persons' tax credit] becomes payable which is at a weekly rate of not more than £4.00, that amount shall, if the [F10Board so direct], be payable as soon as practicable by means of a single payment; except that if that amount represents an increase in the amount of either of those benefits which has previously been paid in respect of the same period, this paragraph shall apply only if that previous payment was made by means of a single payment.]
(2) Where the entitlement to [F5working families' tax credit] or [F6disabled persons' tax credit] is less than 50 pence a week that amount shall not be payable.]
Textual Amendments
F1Reg. 27 substituted (6.4.1992) by The Social Security (Claims and Payments) Amendment Regulations 1991 (S.I. 1991/2741), regs. 1(1), 14
F2Words in reg. 27 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 24, Sch. Pt. V
F3Words in reg. 27 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 25, Sch. Pt. VI
F4Words in reg. 27(1) inserted (25.10.1993) by The Social Security (Claims and Payments) Amendment (No. 3) Regulations 1993 (S.I. 1993/2113), regs. 1(2), 3(4)
F5Words in reg. 27(1)(1A)(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 24, Sch. Pt. V
F6Words in reg. 27(1)(1A)(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 25, Sch. Pt. VI
F7Words in reg. 27(1) inserted (10.1.1995) by The Social Security (Claims and Payments) Amendment (No. 4) Regulations 1994 (S.I. 1994/3196), regs. 1(1), 7
F8Words in reg. 27(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 12(a)
F9Reg. 27(1A) inserted (25.10.1993) by The Social Security (Claims and Payments) Amendment (No. 3) Regulations 1993 (S.I. 1993/2113), regs. 1(2), 3(4)
F10Words in reg. 27(1A) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 12(b)