The Tax Credits Schemes (Miscellaneous Amendments No. 4) Regulations 2000

Amendments to the Social Security (Claims and Payments) Regulations 1987

10.—(1) Amend the Social Security (Claims and Payments) Regulations 1987(1) as follows.

(2) In regulation 19(7)(2)—

(a) for sub-paragraph (e) substitute—

“(e) in the case of a claim for working families' tax credit, the claimant had previously been entitled, or the partner of the claimant had previously been entitled in relation to the claimant, to income support or jobseeker’s allowance and the claim for working families' tax credit was made within one month of—

(i) the expiry of entitlement to income support ignoring any period in which entitlement resulted from the person entitled not being treated as engaged in remunerative work by virtue of regulation 6(2) and (3) of the Income Support (General) Regulations 1987(3); or

(ii) the expiry of entitlement to jobseeker’s allowance;”;

(b) for sub-paragraph (h) substitute—

“(h) in the case of a claim for disabled person’s tax credit, the claimant had previously been entitled to income support, jobseeker’s allowance, incapacity benefit or severe disablement allowance and the claim for disabled person’s tax credit was made within one month of—

(i) the expiry of entitlement to income support ignoring any period in which entitlement resulted from the claimant not being treated as engaged in remunerative work by virtue of regulation 6(2) and (3) of the Income Support (General) Regulations 1987; or

(ii) the expiry of entitlement to jobseeker’s allowance, incapacity benefit or severe disablement allowance;

(ha) in the case of a claim for disabled person’s tax credit, the partner of the claimant had previously been entitled in relation to the claimant to income support or jobseeker’s allowance, and the claim for disabled person’s tax credit was made within one month of—

(i) the expiry of entitlement to income support ignoring any period in which entitlement resulted from the partner of the claimant not being treated as engaged in remunerative work by virtue of regulation 6(2) and (3) of the Income Support (General) Regulations 1987; or

(ii) the expiry of entitlement to jobseeker’s allowance;”.

(3) This regulation shall have effect with respect only to working families' tax credit and disabled person’s tax credit.

(1)

S.I. 1987/1968.

(2)

Regulation 19(7) was relevantly amended by regulation 6(4) of S.I. 1997/2290 and regulations 24 and 25 of, and Parts V and VI of the Schedule to, S.I. 1999/2572.

(3)

S.I. 1987/1967; paragraphs (2) and (3) of regulation 6 were added by regulation 2(3) of S.I. 1999/2556.