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

Regulation 6

SCHEDULE 4 E+W+S OTHER MISCELLANEOUS CONSEQUENTIAL AMENDMENTS

1.  In the Social Security (Credits) Regulations 1975 M1 – E+W+S

(a) in regulation 2 (interpretation)–

(i) the definition of “disabled person’s tax credit” shall be omitted, and

(ii) for the definition of “working families' tax credit” there shall be substituted the definition–

““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002 ”;M2

(b) in the heading which precedes regulation 7B M3 (credits for disabled person’s tax credit) for the words “disabled person’s tax credit” there shall be substituted the words “ disability element of working tax credit ”;

(c) in regulation 7B(1) for the words “a 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 is included in an award of working tax credit which ”;

(d) in the heading which precedes regulation 7C M4 (credits for working families' tax credit) for the words “working families' tax credit” there shall be substituted the words “ working tax credit ”;

(e) in regulation 7C–

(i) at the beginning of paragraph (1), there shall be inserted “ Subject to regulation 7B, ”;

(ii) in paragraphs (1) and (2) for the words “working families' tax credit” there shall be substituted the words “ working tax credit ”;

(iii) in paragraph (3) for the words “working families' tax credit” in sub-paragraphs (a) and (c) there shall be substituted the words “ working tax credit ”, sub-paragraph (b) shall be omitted and the words “as equal” in sub-paragraph (c) shall be omitted, and

(iv) paragraph (5) shall be omitted.

Marginal Citations

M1 S.I. 1975/556. The relevant amending instrument is S.I. 1999/2566.

M2 2002 c. 21.

M3 The relevant amending instruments are S.I. 1991/2772, 1996/2367 and 1999/2566.

M4 The relevant amending instruments are S.I. 1995/2558, 1999/2566 and 2000/1483.

F1 2.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S

Textual Amendments

F1 Sch. 4 para. 2 revoked (5.12.2005) by Social Fund Maternity and Funeral Expenses (General) Regulations 2005 (S.I. 2005/3061), reg. 1, Sch.

3.  In regulation 6 M5 (date of claim) of the Social Security (Claims and Payments) Regulations 1987– E+W+S

(a) in paragraph (28)(a) for the words “working families' tax credit or disabled person’s tax credit” there shall be substituted the words “ working tax credit ” ; and

(b) in paragraph (28)(b) after the words “remunerative work” there shall be added the words “ for the purposes of that tax credit ”.

Marginal Citations

M5 S.I. 1987/1968. The relevant amending instruments are S.I. 1997/793 and 1999/2572.

4.  In regulation 2B(2) M6 (relaxation of the first contribution condition in certain cases) of the Social Security (Incapacity Benefit) Regulations 1994 after sub-paragraph (b)(ii) there shall be inserted the following head– E+W+S

“(iii) who was entitled to working tax credit where 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 was included in the award; or”.

Marginal Citations

M6 S.I. 1994/2946. The relevant amending instrument is S.I. 2000/3120.

5.  Paragraph 5 of Schedule 1 and paragraph 5 of Schedule 2 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit)(Amendment) Regulations 2002 M7 shall be omitted. E+W+S

Marginal Citations

M7 S.I. 2002/2402.

6.  Paragraph 5 of Schedule 3 and paragraph 5 of Schedule 4 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit)(Amendment) Regulations 2002 shall be omitted. E+W+S

Commencement Information

I1 Sch. 4 para. 6 coming into force in accordance with {reg. 1(10)(a)}