PART 6Income and capital
SECTION 2Income
Calculation of average weekly income from tax credits32
1
This regulation applies where a claimant receives a tax credit.
2
Where this regulation applies, the period over which a tax credit is to be taken into account shall be the period set out in paragraph (3).
3
Where the instalment in respect of which payment of a tax credit is made is—
a
a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;
b
a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;
c
a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;
d
a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.
4
For the purposes of this regulation “tax credit” means child tax credit or working tax credit.