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.