PART 3AMENDMENTS OF SECONDARY LEGISLATION

CHAPTER 12TAX, CHILD BENEFIT, GUARDIAN’S ALLOWANCE AND TAX CREDITS

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 200278

1

The Tax Credits (Definition and Calculation of Income) Regulations 2002196 are amended as follows.

2

In Table 3 in regulation 7(3) (social security income)197, in the entry in row 16, after “Jobseeker’s Act 1995” insert “as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions”.

3

In regulation 17(2)(b) (claimants providing services to other persons for less than full earnings), for paragraph (i) substitute—

i

in Great Britain, which is approved by the Secretary of State;