The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003

Regulations 4 and 5

SCHEDULE 3

PART I AMENDMENT OF THE HOUSING BENEFIT REGULATIONS

1.  In regulation 21(1ZA)(b)(1) (calculation of income on a weekly basis) for the words “working families' tax credit or disabled person’s tax credit” there shall be substituted the words “working tax credit or child tax credit”.

2.  In regulation 21A(7)(2) (treatment of child care charges)–

(a) in sub-paragraph (b) before the words “tax credit” in each place where they occur there shall be inserted the words “child care element of working”; and

(b) for head (c)(ii) there shall be substituted the following head–

“(ii) “child care element” of working tax credit means the element of working tax credit prescribed under section 12 of the Tax Credits Act 2002(3) (child care element).”.

3.  In regulation 43A(4) (diminishing notional capital rule) sub-paragraphs (c) and (e) of paragraph (3) and sub-paragraphs (c) and (e) of paragraph (4) shall be omitted.

4.  In regulation 105(1)(b) (recovery of overpayments from prescribed benefits) the words “, family credit or disability working allowance” shall be omitted.

5.  In paragraph 12(1)(a)(i) of Schedule 2(5) (additional condition for the higher pensioner and disability premiums) for the words “disabled person’s tax credit” there shall be substituted the words “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(6)”.

PART II AMENDMENT OF THE COUNCIL TAX BENEFIT REGULATIONS

1.  In regulation 13(1ZA)(b)(7) (calculation of income on a weekly basis) for the words “working families' tax credit or disabled person’s tax credit” there shall be substituted the words “working tax credit or child tax credit”.

2.  In regulation 13A(7)(8) (treatment of child care charges)–

(a) in sub-paragraph (b) before the words “tax credit” in each place where they occur there shall be inserted the words “child care element of working”; and

(b) for sub-paragraph (c)(ii) there shall be substituted the following sub-paragraph–

“(ii) in this paragraph “child care element” of working tax credit means the element of working tax credit prescribed under section 12 of the Tax Credits Act 2002(9) (child care element).”

3.  In regulation 35(10) (diminishing notional capital rule) sub-paragraphs (c) and (e) of paragraph (3) and sub-paragraphs (c) and (e) of paragraph (4) shall be omitted.

4.  In regulation 93(11) (information to be supplied by an appropriate authority to the Secretary of State) paragraph (3) shall be omitted.

5.  In paragraph 13(1)(a)(i) of Schedule 1 (additional condition for the higher pensioner and disability premiums)(12) for the words “disabled person’s tax credit” there shall be substituted the words “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(13)”.

(1)

The relevant amending instrument is S.I. 2001/1471.

(2)

The relevant amending instruments are S.I. 1994/1924, 2001/1864 and 2002/2689.

(3)

2002 c. 21.

(4)

The relevant amending instruments are S.I. 1990/1775, 1991/235, 1992/2148 and 1999/2566.

(5)

The relevant amending instruments are S.I. 1988/1971, 1991/2742, 1994/2137, 1995/626 and 1999/2566.

(6)

S.I. 2002/2005.

(7)

The relevant amending instrument is S.I. 2001/1471.

(8)

The relevant amending instruments are S.I. 2001/1864 and 2002/2689.

(9)

2002 c. 21.

(10)

The relevant amending instrument is S.I. 1993/688.

(11)

The relevant amending instrument is S.I.1994/1925.

(12)

The relevant amending instruments are S.I. 1994/2137, 1995/626 and 1999/2566.

(13)

S.I. 2002/2005.