4. For paragraph (3) of regulation 96 M1 of the Jobseeker’s Allowance Regulations (date on which income is treated as paid) there shall be substituted the following paragraph—
“(3) Working tax credit or child tax credit shall be treated as paid —
(a)where the award of that tax credit begins on the first day of a benefit week, on that day, or
(b)on the first day of the benefit week that follows the date the award begins, or
(c)on the first day of the first benefit week that follows the date an award of income-based jobseeker’s allowance begins, if later,
until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.”.
Marginal Citations
M1The relevant amending instrument is S.I. 2002/2402.