2007 No. 824
The Tax Credits (Miscellaneous Amendments) Regulations 2007
Made
Laid before Parliament
Coming into force
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.
The powers exercised by the Treasury are those contained in sections 7(8) and (9), 10(2), 12(3) to (5), 65(1), (7) and (9) and 67 of the Tax Credits Act 20021.
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in sections 22(2), 24(7), 65(2) and 672 of that Act.
Citation and commencement1
These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2007 and shall come into force on 6th April 2007.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023 are amended as follows.
3
4
In regulation 4(2)6 (circumstances in which a person shall not be regarded as engaged in qualifying remunerative work), after sub-paragraph (f) insert—
g
a person who—
i
is serving a custodial sentence or has been remanded in custody awaiting trial or sentence, and
ii
is engaged in work (whether inside or outside a prison) while he is serving the sentence or remanded in custody.
5
1
Regulation 5(1)7 (time off in connection with childbirth and adoption) is amended as follows.
2
3
In sub-paragraph (f) omit “or”.
6
1
Regulation 14 (relevant childcare charges for the purposes of working tax credit) is amended as follows.
2
3
In paragraph (2)(e)14 —
a
in sub-paragraph (ia) omit “or”, and
b
after sub-paragraph (ia) insert—
ib
by a child care provider registered under the Childcare (Voluntary Registration) Regulations 200715; or
4
In paragraph (2)(f)16 after the words “the Domiciliary Care Agencies (Wales) Regulations 2004” add—
or
ii
by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.
Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002
7
The Tax Credits (Definition and Calculation of Income) Regulations 200217 are amended as follows.
8
1
Regulation 2(2) (interpretation) is amended as follows.
2
For sub-paragraph (ii) in the definition of “employment zone”18 substitute—
ii
listed in the Schedule to the Employment Zones (Allocation to Contractors) Pilot Regulations 2006,
9
1
Regulation 3 (calculation of income of claimant) is amended as follows.
2
In paragraph (6A)19 for the words “ending on 28th March” substitute “ending on 31st March”.
10
1
Regulation 4 (employment income) is amended as follows.
2
In paragraph (1)20, after sub-paragraph (l) insert —
m
any amount paid to a person serving a custodial sentence or remanded in custody awaiting trial or sentence, for work done while serving the sentence or remanded in custody.
3
In Table 1 (payments and benefits disregarded in the calculation of employment income) —
a
after item 3 (travel facilities provided for members of the armed forces) add—
3A
The payment by the Secretary of State for Defence of an operational allowance to a member of Her Majesty’s forces in respect of service in an operational area specified by the Secretary of State for Defence.
b
after item 11E (provision of subsidised meal vouchers) add—
11F
The provision of one mobile telephone for an employee in respect of which no liability to income tax arises by virtue of section 319 of ITEPA21.
11
1
Regulation 8 (student income) is amended as follows.
2
In paragraph (a)22 for sub-paragraphs (i) and (ii) substitute—
i
under regulation 41 of the Education (Student Support) Regulations 200623 in relation to an academic year which begins on or after 1st September 2006 but before 1st September 2007; or
ii
under regulation 43 of the Education (Student Support) Regulations 2007 in relation to an academic year which begins on or after 1st September 200724;
12
1
Regulation 10 (investment income) is amended as follows.
2
In the first column of item 7 of Table 4 (unclaimed accounts held by Holocaust victims) for “Extra Statutory Concession A100” substitute “section 756A of ITTOIA25.”.
3
In the second column of item 7 of Table 4 for “treated as exempt by the Extra Statutory Concession” substitute “of interest exempted from income tax under section 756A of ITTOIA.”.
13
1
Regulation 12 (foreign income) is amended as follows.
2
In paragraph (3) after sub-paragraph (a) insert—
aa
any monies paid by a bank or building society which are exempted from income tax under section 756A of ITTOIA (interest on certain deposits of victims of National-Socialist persecution).
The Tax Credits (Claims and Notifications) Regulations 200214
1
The Tax Credits (Claims and Notifications) Regulations 200226 are amended as follows.
2
In regulation 1127 (circumstances in which claims shall be treated as made), in paragraph (3)(a), for “31st August” substitute “31st July”.
3
In regulation 3328 (dates to be specified in notices under section 17 of the Tax Credits Act 2002), in paragraph (a), for “31st August” substitute “31st July”.
The Tax Credits (Payments by the Commissioners) Regulations 200215
In regulation 12 (amounts of payments) of the Tax Credits (Payments by the Commissioners) Regulations 200229, in paragraph (3) for “shall” substitute “may”.
The Tax Credits (Miscellaneous Amendments) Regulations 200616
Omit regulation 2 of the Tax Credits (Miscellaneous Amendments) Regulations 200630.
(This note is not part of the Regulations)