The Tax Credits (Miscellaneous Amendments) Regulations 2002

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2002 and shall come into force on 29th January 2002.

(2) These Regulations shall have effect in relation to award periods commencing on or after 29th January 2002.

Interpretation

2.  In these Regulations—

“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991(1);

“the Family Credit Regulations” means the Family Credit (General) Regulations 1987(2).

Treatment of child care charges

3.—(1) Amend regulation 51A(2) of the Disability Working Allowance Regulations(3) and regulation 46A(2) of the Family Credit Regulations(4) as follows.

(2) In the definition of “relevant childcare charges”(5) after sub-paragraph (e) insert

“or

(f) by persons registered under Part XA of the Children Act 1989(6), or

(g) by persons to whom section 79D of the Children Act 1989 (requirement to register) does not yet apply by virtue of paragraph 20 of the Care Standards Act 2000 (Commencement No. 7 (England) and Transitional, Transitory and Savings Provisions) Order 2001(7), or

(h) in schools or establishments which are exempted from registration under Part XA of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A(8) to that Act,”.

Income to be disregarded

4.—(1) Amend paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations(9) as follows.

(2) For the words “17 or 24” substitute “17, 23C, 24, 24A, or 24B”(10).

Capital to be disregarded

5.—(1) Amend paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations(11) and paragraph 18 of Schedule 3 to the Family Credit Regulations(12) as follows.

(2) For the words “17 or 24” substitute “17, 23C, 24, 24A or 24B”.

John Heppell

Tony McNulty

Two of the Lords Commissioners of Her Majesty’s Treasury

8th January 2002