Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20027

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.