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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 2002

78.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.

(2) In Table 3 in regulation 7(3) (social security income)(2), 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;.

(2)

Regulation 7 was amended by S.I. 2003/732, 2003/2815, 2008/1879, 2009/967 and 2010/2494.