The Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit) (Amendment) Regulations 2002

Regulation 2

SCHEDULE 1 Amendments to the Income Support Regulations

1.  In regulation 2(1) (interpretation)(1)—

(a) after the definition of “board and lodging accommodation” there shall be inserted—

““child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002;”;

(b) after the definition of “welfare to work beneficiary” there shall be inserted—

““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;”;

(c) the definitions of “disabled person’s tax credit” and “working families' tax credit” shall be omitted.

2.  In regulation 14(2) (persons of a prescribed description) after paragraph (2) there shall be added the following paragraph—

“(3) A person of a prescribed description for the purposes of section 137(1) of the Contributions and Benefits Act as it applies to income support (definition of family) includes a child or young person in respect of whom section 145A(3) of that Act applies for the purposes of entitlement to child benefit but only for the period prescribed under section 145A(1) of that Act.”.

3.  In regulation 15(1)(4) (circumstances in which a person is to be treated as responsible or not responsible for another) at the end there shall be added “and this includes a child or young person to whom paragraph (3) of regulation 14 applies.”.

4.  In regulation 31(5) (date on which income is treated as paid) for paragraph (3) there shall be substituted—

“(3) Where an award of working tax credit or child tax credit does not commence on the first day of a benefit week, it shall be treated as paid on the first day of the benefit week that follows the date of the award.”.

5.  In Schedule 9(6) (sums to be disregarded in the calculation of income other than earnings) after paragraph 5 there shall be inserted the following new paragraph—

“5A.— (1) Any guardian’s allowance.

(2) In the case of a claimant receiving child benefit in respect of a child under the age of one year, £10.45 in respect of one child only.”.

(1)

The relevant amending instruments are S.I. 1988/2022, 1998/2231 and 1999/2566.

(2)

The relevant amending instruments are S.I. 1988/1445 and 2001/3070.

(3)

Section 145A is inserted by section 55 of the Tax Credits Act 2002 (c. 21).

(4)

The relevant amending instrument is S.I. 1993/2119.

(5)

The relevant amending instrument is S.I. 2000/681.

(6)

The relevant amending instrument is S.I. 1996/2431.