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
M1S.I. 1975/556. The relevant amending instrument is S.I. 1999/2566.
M3The relevant amending instruments are S.I. 1991/2772, 1996/2367 and 1999/2566.
M4The relevant amending instruments are S.I. 1995/2558, 1999/2566 and 2000/1483.