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.