Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
9.—(1) Regulation 4 (employment income) is amended as follows.
(2) Omit paragraphs (2A) and (2B)(1).
(3) In Table 1, after item 16 insert—
“16A. A payment made by the Department for Employment and Learning in Northern Ireland under section 1 of the Employment and Training Act (Northern Ireland) 1950(2) by way of Return to Work Credit.”.
These paragraphs were inserted by regulation 14(1) and (2) of S.I. 2004/762.
1950 c. 29. Certain functions of the Department of Economic Development under the Employment and Training Act (Northern Ireland) 1950 were transferred to the Department of Higher and Further Education, Training and Employment (“DHFETE”) by Article 4 of, and Part II of Schedule 2, to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481). DHFETE was renamed as the Department for Employment and Learning by section 1 of the Employment and Learning Act (Northern Ireland) 2001 (c. 15).