Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
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) 1996(1).”.
(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.”.
S.R. (NI) 1996 No 198; paragraph (vi) was added by the Social Security (Steps to Work) Regulations (Northern Ireland) 2009 (S.R. (NI) 2009 No 141).