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The Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999

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Amendments consequential on the renaming of family credit as working families' tax credit and of disability working allowance as disabled person’s tax credit

2.—(1) Subject to paragraph (3), in the provisions mentioned in Part I of Schedule 2, for the words “family credit” wherever they occur, except where they appear in a reference to the title of the Family Credit (General) Regulations 1987(1), there shall be substituted the words “working families' tax credit”.

(2) Subject to paragraph (3), in the provisions mentioned in Part II of Schedule 2, for the words “disability working allowance” wherever they occur, except where they appear in a reference to the title of the Disability Working Allowance (General) Regulations 1991(2), there shall be substituted the words “disabled person’s tax credit”.

(3) In the provisions mentioned in Part III of Schedule 2—

(a)for the definition of “disability working allowance” there shall be substituted the following definition—

“disabled person’s tax credit” means a disabled person’s tax credit under section 129 of the Contributions and Benefits Act(3);; and

(b)the following definition shall be inserted in the appropriate place—

“working families' tax credit” means a working families' tax credit under section 128 of the Contributions and Benefits Act(4);.

(4) In the provisions mentioned in Part IV of Schedule 2 for the words “the allowance” there shall be substituted the words “the credit”.

(3)

See section 1 of, and paragraphs 1 and 2(h) of Schedule 1 to, the Tax Credits Act 1999.

(4)

See section 1 of, and paragraphs 1 and 2(g) of Schedule 1 to, the Tax Credits Act 1999.

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