Amendment of the Tax Credits (Claims and Notifications) Regulations 2002: changed circumstances, etc
5.—(1) This regulation amends the Tax Credits (Claims and Notifications) Regulations 2002(1) as follows.
(2) In the following places, for “93”, it substitutes: “31”—
(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).
(3) In regulation 21(2)—
(a)in sub-paragraph (c)(i), after “5 to 8)”, it inserts: “except where that person falls within paragraph (a) of the third variation of the Second Condition”;
(b)for sub-paragraph (d), it substitutes—
“(d)a person ceases to undertake work for at least 30 hours per week for the purposes of the first or second variation of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8), except in a case where that person still falls within the terms of paragraph (a) or (d) of the first variation or paragraph (a) or (c) of the second variation of that Condition;”;
(c)at the end of sub-paragraph (e)(i), it inserts: “or”;
(d)it omits sub-paragraph (e)(iii) and the “or” before it;
(e)after sub-paragraph (k), it inserts—
“(l)one or both members of a couple who satisfy paragraph (a) of the third variation of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8) and are engaged in qualifying remunerative work cease to meet the condition that one member of the couple works not less than 16 hours per week and the aggregate number of hours for which the couple are engaged in qualifying remunerative work is not less than 24 hours per week, except in a case where the person or their partner still falls within the terms of paragraph (b), (c) or (d) of the third variation of that Condition”.
(4) In the following places, for “3 months”, it substitutes: “one month”—
(a)in regulation 25(3)(a),
(b)in regulation 26(2)(b),
(c)in regulation 26(3)(b),
(d)in regulation 26A(2)(b),
(e)in regulation 26A(3)(b).
S.I. 2002/2014; relevant amending instruments are S.I. 2006/2689, 2009/697 and 2009/2887.