PART 9Tax Credits and Child Benefit
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 200221
1
The Tax Credits (Definition and Calculation of Income) Regulations 2002 M1 are amended as follows.
2
In regulation 7 (social security income)—
a
in paragraph (1)(a) M2 for “or the Jobseekers Act 1995” substitute “, the Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007”; and
b
in paragraph (3) M3 in Table 3—
i
in the heading for “or the Jobseekers Act 1995” substitute “, the Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007”; and
ii
after “25. A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996.” add—
26
An income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007.