Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20024

In regulation 4(4) (employment income)7 in Table 1—

a

in item 16—

i

in paragraph (a) after “In-Work Credit” insert “, Better Off In-Work Credit” and omit “or” at the end;

ii

after paragraph (b) insert—

c

under the City Strategy Pathfinder Pilots,

d

by way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or

e

by way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State.

b

after item 16A insert—

16B

Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 19508.

c

after item 19 insert—

20

Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations (“the PAYE Regulations”) 20039.

For the purposes of this item the special arrangements under regulation 141 of the PAYE Regulations also apply.