- Latest available (Revised)
- Point in Time (29/08/2005)
- Original (As made)
Version Superseded: 05/12/2005
Point in time view as at 29/08/2005. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the The Tax Credits (Payments by the Commissioners) Regulations 2002, Section 4.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
4.—(1) This regulation has effect in relation to payments of working tax credit other than payments of any child care element.
(2) Subject to regulation 5, the member of a married couple or an unmarried couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.
(3) The member of a married couple or an unmarried couple prescribed by this paragraph is—
(a)if only one member of the married couple or unmarried couple is engaged in remunerative work, that member;
(b)if both members of the married couple or unmarried couple are engaged in remunerative work—
(i)the member elected jointly by them; or
(ii)in default of any election, such of them as appears to [F1the Commissioners] to be appropriate.
(4) Where payments are being made to the member of a married couple or an unmarried couple prescribed by virtue of paragraph (3)(b) and the members of the married couple or unmarried couple jointly give notice to [F1the Commissioners] that, as a result of a change of circumstances, they wish payments to be made to the other member, the other member shall be treated as prescribed by virtue of paragraph (3)(b).
(5) For the purposes of paragraph (3), a member of a married couple or an unmarried couple is engaged in remunerative work if—
(a)he is engaged in qualifying remunerative work; or
(b)he works not less than 16 hours per week and the other member of the married or unmarried couple is engaged in qualifying remunerative work.
(6) “Qualifying remunerative work”, and being engaged in it, have the meaning given by regulation 4 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 M1.
Textual Amendments
F1Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)
Marginal Citations
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: