2009 No. 2887
The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009
Made
Laid before Parliament
Coming into force in accordance with regulation 1
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.
The powers exercised by Treasury are those contained in sections 7(8) and (9), 11(1), (5) and (6), 12(3) and (4), 65(1) and (7) and 67 of the Tax Credits Act 20021.
Citation and commencement1
These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 and shall come into force—
a
for all purposes other than those of regulation 3 on 21st November 2009; and
b
for the purposes of regulation 3 on 6th April 2010.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024 are amended as follows.
3
1
Amend regulation 11 (second adult element) as follows.
2
In paragraph (4) for “section 115(9)(a)” substitute “section 115(9)”.
3
After paragraph (4) insert—
5
Paragraph (4)(b) does not apply where the claimant subject to immigration control is a person to whom Case 4 of regulation 3(1) of the Tax Credits (Immigration) Regulations 20035 applies.
4
1
Amend regulation 14 (child care charges) as follows.
2
In paragraph (1A).
a
in sub-paragraph (d) for “regulation 14(2)(f)(ii)” substitute “regulation 14(2)(f)(vii)”,
b
in sub-paragraph (e)—
i
after “a foster parent” add “, a foster carer or a kinship carer”, and
ii
for “that foster parent is fostering” substitute “that person is fostering or is looking after as the child’s kinship carer”.
3
In paragraph (1B), after sub-paragraph (b), insert—
c
“foster parent” in relation to a child—
i
in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 20026;
ii
in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 20037;
iii
in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 19968; and
d
“foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 20099.
4
In paragraph (2)
a
In sub-paragraph (b) for paragraph (iii) substitute—
iii
by a foster carer in relation to a child other than one whom that person is fostering;
b
in sub-paragraph (c)(iv) omit “under the Foster Placement (Children) Regulations (Northern Ireland) 1996”;
c
in sub-paragraph (f)(v) omit “under the Fostering Services (Wales) Regulations 2003”.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
5
The Tax Credits (Definition and Calculation of Income) Regulations 200210 are amended as follows.
6
In regulation 4(4) (employment income) in item 16 of Table 1—
a
at the end of paragraph (d) omit “or”,
b
at the end of paragraph (e) insert—
, or
f
under the Future Capital pilot scheme.
7
1
Regulation 19 (general disregards in the calculation of income) is amended as follows.
2
In item 3 of Table 6—
a
at the end of paragraph (a) omit “or”,
b
after paragraph (b) insert—
; or
c
the Steps to Work Programme specified in regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 199611.
3
In item 2 of column 1 of Table 7—
a
at the end of paragraph (c) omit “or”,
b
after paragraph (d) insert—
; or
e
child care expenses under the Steps to Work Programme specified in regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996.
Amendment of the Tax Credits (Claims and Notifications) Regulations 20028
1
The Tax Credits (Claims and Notifications) Regulations 200212 are amended as follows.
2
In the following places for “three months” or “3 months” (as the case may be) substitute “93 days”—
a
in the heading to regulation 7;
b
in regulation 7(2)(a);
c
in regulation 8(2)(b);
d
in regulation 8(3)(b).
(This note is not part of the Regulations)