The Tax Credits (Miscellaneous Amendments) Regulations 2010

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

This section has no associated Explanatory Memorandum

5.—(1) Regulation 19 (general disregards in the calculation of income) is amended as follows.

(2) In item 3 of Table 6—

(a)immediately preceding paragraph (a)(iii) omit the word “or” and insert—

(iia)an employment programme specified in regulation 75(1)(a)(ii)(dd) of the JSA Regulations(1) (Community Task Force);, and

(b)after paragraph (a)(iii) insert—

or

(iv)the Backing Young Britain programme pursuant to arrangements made under section 2 of the Employment Act(2);.

(3) In item 2 of Table 7—

(a)omit the word “or” immediately preceding paragraph (d)(iv),

(b)in paragraph (d)(iv)(3) for “Jobseeker’s Allowance Regulations 1996” substitute “JSA Regulations”,

(c)immediately preceding paragraph (e)(4) insert—

(v)the Community Task Force specified in regulation 75(1)(a)(ii)(dd) of the JSA Regulations; or, and

(d)in paragraph (e) for “Jobseeker’s Allowance Regulations (Northern Ireland) 1996” substitute “JSA (NI) Regulations”(5).

(1)

Regulation 19(2) provides that in regulation 19 “the JSA Regulations” means the Jobseeker’s Allowance Regulations 1996 (S.I. 1996/207); regulation 75(1)(a)(ii)(dd) of those Regulations was inserted by regulation 2(3) of the Social Security (Community Task Force) Regulations 2010 (S.I. 2010/354).

(2)

1973 c. 50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19) and amended by Part 1 of Schedule 7 to the Employment Act 1989 (c. 38) and section 47 of the Trade Union Reform and Employment Rights Act 1993 (c. 19).

(3)

Paragraph (d)(iv) was inserted by S.I. 2009/697.

(4)

Paragraph (e) was inserted by S.I. 2009/2887.

(5)

Regulation 19(2) provides that in regulation 19 “the JSA (NI) Regulations” means the Jobseeker’s Allowance (Northern Ireland) Regulations 1996 (S.R. (NI) 1996 No 198).