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The Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 45
- Regulation 6
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Amendments to the Disability Working Allowance Regulations
6.—(1) Amend regulation 51A of the Disability Working Allowance Regulations (treatment of child care charges)(1) as follows.
(2) After paragraph (2ZA)(2) insert the following paragraph—
“(2ZB) A person is not engaged in remunerative work for the purposes of paragraph (1) where that person is treated as being in remunerative work by virtue only of paragraph (5)(f) of regulation 6 (man on paternity leave) unless, immediately prior to the birth of the child, that person was paying, or had incurred, relevant childcare charges for another child or other children of his household.”.
(1)
Regulation 51A was inserted as regulation 15A by regulation 4(3) of S.R. 1994 No. 274, and the inserted regulation was renumbered as regulation 51A by regulation 17 of S.I. 1999/2488.
(2)
Paragraph (2ZA) was inserted by regulation 9(2) of S.I. 2001/893.
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