Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20022

1

The Tax Credits (Definition and Calculation of Income) Regulations 20022 are amended as follows.

2

In regulation 7 (social security income)—

a

after paragraph (1)(a) insert—

aa

under Part 3 of the Welfare Supplementary Payments Regulations (Northern Ireland) 20163 or Part 2 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 20164;

b

in paragraph (1)(d) for “Department for Social Development” substitute “Department for Communities”;

c

in paragraph (3), Table 3, item 10, for “Department for Social Development” substitute “Department for Communities”.

3

In Table 6 of regulation 19 (sums disregarded in the calculation of income) after item 175 insert—

18

Any payment made under the Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 20166, the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 20167, Part 2 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016, or Parts 3 to 5 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 .