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2002 No. 1696

SOCIAL SECURITY

TAXES

The Tax Credits (Miscellaneous Amendments No. 4) Regulations 2002

  Made 1st July 2002 
  Laid before Parliament 2nd July 2002 
  Coming into force 23rd July 2002 

The Treasury, in relation to regulations 1 to 4 and 6 to 11 and in exercise of the powers conferred upon them by sections 128(5), 136(3), 137(1) and (2)(a) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992[1], and section 2(1)(a) of, and paragraphs 1(c) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999[2], and the Commissioners of Inland Revenue, in relation to regulations 1 to 5, 12 and 13 and in exercise of the powers conferred upon them by sections 1(1C)(b), 5(1)(a) and 189(1), (4) and (5) of the Social Security Administration Act 1992[3], and section 2(1)(c) of, and paragraphs 7(b) and 20(c) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

Citation, commencement and effect
     1.  - (1) These Regulations may be cited as the the Tax Credits (Miscellaneous Amendments No. 4) Regulations 2002 and shall come into force on 23rd July 2002.

    (2) Regulations 3 to 9 have effect in relation to award periods of working families' tax credit commencing on or after 23rd July 2002.

    (3) Regulations 10 and 11 have effect in relation to award periods of disabled person's tax credit commencing on or after 23rd July 2002.

    (4) Regulations 12 and 13 have effect in relation to claims for working families' tax credit made on or after 23rd July 2002; and a claim for working families' tax credit made after 23rd July 2002 but before 22nd August 2002 by a Crown servant posted overseas at the date of claim, or by his partner where the Crown servant is posted overseas at the date of the claim, shall be treated as having been made on 23rd July 2002.

Interpretation
    
2. In these Regulations - 

Amendments to the Family Credit Regulations
     3. Amend the Family Credit Regulations as follows.

    
4. In regulation 2(1) after the definition of "Crown property" insert the following definition - 

     5. In regulation 2A[7] after paragraph (c) add the following paragraph - 

6. In regulation 3 after paragraph (1)[8] insert the following paragraph - 

     7. In regulation 14 after paragraph (6) insert the following paragraph - 

     8. In regulation 20 - 

     9. In regulation 46A[10] - 

Amendment to the Disability Working Allowance Regulations
     10. Amend the Disability Working Allowance Regulations as follows.

    
11. In regulation 51A(6C)[14] for "26" substitute "the number of weeks of the award".

Amendments to the Claims and Payments Regulations
     12. Amend the Claims and Payments Regulations as follows.

    
13. In regulation 2(1) - 


Nick Ainger

John Heppell
Two of the Lords Commissioners of Her Majesty's Treasury

1st July 2002


Nick Montagu

Dave Hartnett
Two of the Commissioners of Inland Revenue

27th June 2002



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations amend the Family Credit (General) Regulations 1987 (S.I. 1987/1973), the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) and the Social Security (Claims and Payments) Regulations 1987 (S.I. 1987/1968).

Regulations 3 to 9(a), 12 and 13 enable Crown servants posted overseas and their partners to make claims for working families' tax credit with effect from 23rd July 2002.

Regulations 9(b), 10 and 11 amend regulations 46A(6C) of the Family Credit Regulations and regulation 51A(6C) of the Disability Working Allowance Regulations (calculation of child care charges). The amendments are in consequence of the extension to 7th April 2003 of awards of working families' tax credit and disabled person's tax credit that become payable on or after 4th June 2002, by virtue of the Tax Credits (Prescribed Period of Awards) Regulations 2002 (S.I. 2002/1334).


Notes:

[1] 1992 c. 4. Section 128(5) was amended by paragraph 2(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 137(1) is cited because of the meaning it ascribes to the word "prescribed". Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). back

[2] 1999 c. 10. back

[3] 1992 c. 5. Subsections (1A) to (1C) of section 1 were inserted by section 19 of the Social Security Administration (Fraud) Act 1997 (c. 47). Section 189(1), (4) and (5) was amended by paragraph 109(a), (c) and (d) of Schedule 7, and Schedule 8, to the Social Security Act 1998 (c. 14), and section 189(1) was amended further by paragraph 57(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. back

[4] S.I. 1987/1968. back

[5] S.I. 1991/2887. back

[6] S.I. 1987/1973. back

[7] Regulation 2A was inserted by regulation 6 of S.I. 1997/2676. back

[8] Regulation 3(1) was amended by regulation 6(a) of S.I. 1996/30. back

[9] Paragraph (3) of regulation 20 was amended by regulation 7(b) of S.I. 1992/573, regulation 15(2) of S.I. 1994/2139 and regulation 3(5)(b) of S.I. 1996/3137. back

[10] Regulation 46A was inserted as regulation 13A by regulation 4(4) of S.I. 1994/1924, and the inserted regulation was renumbered as regulation 46A by regulation 6 of S.I. 1999/2487. back

[11] The definition of "relevant childcare charges" in regulation 46A was amended by regulation 4(2) of S.I. 1996/2545, regulation 12(a) of S.I. 1995/516, regulation 2(4) of S.I. 1997/2793, regulation 4(b) of S.I. 1999/714, regulation 8(2) of S.I. 1999/2487, regulation 5 of S.I. 2000/795 and regulation 3(2) of S.I. 2002/14. back

[12] S.I. 2002/1417. back

[13] Paragraphs (6A) to (6C) were inserted by regulation 4(d) of S.I. 1999/714 and amended by Schedule 1(1) to S.I. 1999/2487. back

[14] Regulation 51A was inserted as regulation 15A by regulation 3(4) of S.I. 1994/1924, and the inserted regulation was renumbered as regulation 51A by regulation 17 of S.I. 1999/2487. Paragraphs (6A) to (6C) of regulation 51A were inserted by regulation 5(d) of S.I. 1999/714 and amended by Schedule 2(2) to S.I. 1999/2487. back

[15] The definition of "appropriate office" was amended by regulation 2(2)(a)(i) of S.I. 1996/1460 and regulation 3(b) of S.I. 1999/2572. back

[16] Inserted by regulation 9(2) of S.I. 2000/1483.Ìback



ISBN 0 11 042573 1


  Prepared 1 August 2002


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URL: http://www.bailii.org/uk/legis/num_reg/2002/20021696.html