Explanatory Note

(This note is not part of the Regulations)

These Regulations make various amendments, with effect from 7th August 2001, to the provisions relating to students in the Family Credit (General) Regulations 1987 (S.I. 1987/1973) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) (“the Disability Working Allowance Regulations”).

Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.

Regulation 3 introduces the amendments made by regulations 4 to 9.

Regulations 4 and 5 amend the definitions of “contribution” and “grant” in regulation 37 of the Family Credit Regulations and regulation 41 of the Disability Working Allowance Regulations.

Regulations 6 and 7 amend regulations 38 and 42A of the Family Credit Regulations, and regulations 42 and 47 of the Disability Working Allowance Regulations, so as to increase in line with the overall increase in basic student support the allowances given for course-related books and equipment and travelling expenses in calculating the amount of a student’s income for the purposes of computing working families' tax credit or disabled person’s tax credit.

Regulations 8 and 9 make further amendments to regulation 38 of the Family Credit Regulations, and regulation 42 of the Disability Working Allowance Regulations, so as to exclude from the calculation of the amount of a claimant’s income grants made to students in respect of childcare costs provided the claimant’s award does not include an amount of childcare tax credit.