2005 No. 2200
The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 24(2), (3), (4), (7) and (8), 25(1) and (2), 65 and 67 of the Tax Credits Act 20021, and now exercisable by them2, and with the consent of the Scottish Ministers3, make the following Regulations:
Citation, commencement, effect and interpretation1
1
These Regulations may be cited as the Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 and shall come into force on 29th August 2005.
2
Regulations 5 and 9(1) shall have effect from 7th November 2005.
3
Regulation 9(2) shall have effect from 1st April 2006.
Amendment of the Payment by Employers Regulations
2
The Payment by Employers Regulations shall be amended as follows.
3
In regulation 2(1) (interpretation)—
a
omit the definition of “the Board”; and
b
at the appropriate point in the alphabetical list insert—
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);
4
After regulation 3 (definition of “relevant employer”)6 insert—
Notification of transfer of payment of working tax credit from the employer to Revenue and Customs3A
1
A relevant employer must give a notice in writing to an employee to whom he pays working tax credit before 7th November 2005 informing him of—
a
the cessation of payment of working tax credit by the employer under these Regulations; and
b
the commencement of payment of working tax credit by the Commissioners under the Tax Credits (Payments by the Board) Regulations 2002.
2
The form of the notice shall be such as an officer of Revenue and Customs shall direct.
5
In regulation 13 (temporary break in relevant employer’s payment of working tax credit)7—
a
in paragraph (1) for “paragraphs (2) to (4)” substitute “paragraphs (2) and (4)”; and
b
in paragraph (4) omit “until the relevant employer resumes making payments of working tax credit to the employee”.
6
In the provisions in column 1, for the expression appearing in column 2, substitute the expression appearing in column 3.
Provision | Expression | Substituted expression |
|---|---|---|
Regulations 4(1), 5(1), 6(2), (4), (8), (12), (14), 7(2) Rule 5, 8(1) to (7), (12) to (14), 9(1), (2), 10, 11(1), (2), 12(1), (3), (6) to (9), 13(1) to (4), (8), 14(1), (2) and 15(1) | “the Board” | “the Commissioners” |
Regulation 7(1) | “collector of taxes” | “officer of Revenue and Customs” |
Regulation 8(7) and (10) | “the Board’s notification” | “the Commissioners' notification” |
Regulation 8(10) | “the Board’s refusal” | “the Commissioners' refusal” |
Regulation 15(1) | “officer of the Board” | “officer of Revenue and Customs” |
Amendment of the Payments by the Board Regulations7
1
The Payments by the Board Regulations shall be amended as follows.
2
In regulation 1(1) (citation)8 for “the Board” there is substituted “the Commissioners” (and the title of the Regulations accordingly becomes “The Tax Credits (Payment by the Commissioners) Regulations 2002”).
3
In regulation 2 (interpretation)—
a
omit the definition of “the Board”; and
b
at the appropriate point in the alphabetical list insert—
“the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);
4
In regulations 3 to 149 for “the Board” wherever it occurs substitute “the Commissioners”.
Savings8
1
The commencement date of any start notice issued before 7th November 2005 shall be determined as if regulation 4(2)(d) and (3)10 of the Payment by Employers Regulations had not been revoked.
2
The commencement date of any amendment notice issued before 7th November 2005 shall be determined as if regulation 5(2)(d) and (3)11 of the Payment by Employers Regulations had not been revoked.
Revocations9
1
With effect from 7th November 2005, regulations 4, 5, and 13(1)(c), (3), (6), (7) and (8) of the Payment by Employers Regulations are revoked, subject to the savings in regulation 8.
2
With effect from 1st April 2006 there are revoked—
a
the remaining provisions of the Payment by Employers Regulations,
b
regulations 8(3) and 9(1)(b) of the Payments by the Board Regulations, and
c
in regulation 8(1) of the Payments by the Board Regulations the words “Subject to paragraph (3)”.
The Scottish Ministers consent to the making of these Regulations
(This note is not part of the Regulations)