The Social Security (Effect of Family Credit on Earnings Factors) Regulations 1995

Prescribed member of a married or unmarried couple for the purposes of section 45A of the Social Security Contributions and Benefits Act 1992 E+W+S

2.  For the purposes of section 45A of the Social Security Contributions and Benefits Act 1992 (which provides for [F1 disabled person’s tax credit] and [F2 working families' tax credit] to be taken into account in the calculation of the additional pension in a Category A retirement pension) where [F2 working families' tax credit] is paid to one of a married or unmarried couple, the prescribed member of the couple referred to in subsection (2)(a) of that section is—

(a) where only one member is assessed for the purposes of the award of [F2 working families' tax credit] as having income consisting of earnings, that member;

(b) where both members are so assessed, the member with the higher earnings; or

(c) where the earnings of each member are assessed as equal, the member to whom [F2 working families' tax credit] is paid.

Textual Amendments

F1 Words in reg. 2 substituted (5.10.1999) by The Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999 (S.I. 1999/2566), regs. 1(2), 2(2), Sch. 2 Pt. II (with reg. 2(2))

F2 Words in reg. 2 substituted (5.10.1999) by The Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999 (S.I. 1999/2566), regs. 1(2), 2(1), Sch. 2 Pt. I (with reg. 2(1))