2010 No. 2494
The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010
Made
Laid before Parliament
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 7(8) and (9), 10(2), 65(1), (7) and (9) 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 2010 and come into force on 14th November 2010.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20022 are amended as follows.
3
1
Regulation 53 (time off in connection with childbirth and adoption) is amended as follows—
2
In paragraph 1(d) for “statutory paternity pay” substitute “ordinary statutory paternity pay”.
3
After paragraph (1)(d) insert—
da
is paid additional statutory paternity pay,
4
5
6
In paragraph (2) for “paragraph (3)” substitute “paragraphs (3) and (3A)”.
7
After paragraph (3) insert—
3A
A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(ea) for such period as that person would have been paid additional statutory paternity pay had the conditions of entitlement in Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations 20108 or Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 20109 been satisfied.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
4
The Tax Credits (Definition and Calculation of Income) Regulations 200210 are amended as follows.
5
In regulation 4(1)(h) (employment income) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.
6
In regulation 7 (social security income) in item 21A of Table 3 for “Statutory paternity pay” substitute “Ordinary statutory paternity pay and additional statutory paternity pay”.
(This note is not part of the Regulations)