17.—(1) In paragraph 1 of Schedule 1 (applicable amounts: personal allowances)(1) in the column headed “(2) Amount”—
(a)in sub-paragraph 1(a), for “£42.70” substitute “£43.25”;
(b)in sub-paragraph 1(b), for “£53.95” substitute “£54.65”;
(c)in sub-paragraph 2(a), for “£42.70” substitute “£43.25”;
(d)in sub-paragraph 2(b), for “£53.95” substitute “£54.65”;
(e)in sub-paragraph 3(a), for “£64.45” substitute “£65.30”; and
(f)in sub-paragraph 3(b), for “£84.65” substitute “£85.75”.
(2) In paragraph 2 of Schedule 1, in the column headed “(2) Amount” —
(a)in sub-paragraph (a), for “£33.50” substitute “£38.50”; and
(b)in sub-paragraph (b), for “£34.30” substitute “£38.50”.
(3) In paragraph 3 of Schedule 1 (applicable amounts: family premium) —
(a)in sub-paragraph (1), for “£14.75” substitute “£15.75”; and
(b)after sub-paragraph (2) add —
“(3) The amounts specified in sub-paragraphs (1) and (2) shall be increased by £10.45 where at least one child is under the age of one year and, for the purposes of this paragraph, where that child’s first birthday does not fall on a Monday that child shall be treated as being under the age of one year until the first Monday after that child’s first birthday.”
(4) In paragraph 12(1)(a)(i)(2) of Schedule 1 (applicable amounts: premiums) for “disabled person’s tax credit” substitute “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002”(3).
(5) In paragraph 13 of Schedule 1 (severe disability premium) —
(a)in sub-paragraph (2)(a)(iii) and sub-paragraph (2)(b)(iii) for “an invalid care allowance” substitute “a carer’s allowance”; and
(b)in sub-paragraph (4)(b) and sub-paragraph (6) for “invalid care allowance” substitute “a carer’s allowance”.
(6) In paragraph 15 of Schedule 1 (carer premium) for “invalid care allowance” (wherever it occurs) substitute “a carer’s allowance”.
(7) In paragraph 18 of Schedule 1 (applicable amounts: amounts of premium specified in Part 3) —
(a)in the column headed “Premium” in sub-paragraph (5)(b)(i), for “an invalid care allowance” substitute “a carer’s allowance”.
(b)in the column headed “Amount”—
(i)in sub-paragraph (1)(a), for “£44.20” substitute “£47.45”;
(ii)in sub-paragraph (1)(b), for “£65.15” substitute “£70.05”;
(iii)in sub-paragraph (2)(a), for “£44.20” substitute “£47.45”;
(iv)in sub-paragraph (2)(b), for “£65.15” substitute “£70.05”;
(v)in sub-paragraph (3)(a), for “£44.20” substitute “£47.45”;
(vi)in sub-paragraph (3)(b), for “£65.15” substitute “£70.05”;
(vii)in sub-paragraph (3A), for “£21.55” substitute “£22.80”;
(viii)in sub-paragraph (4)(a), for “£23.00” substitute “£23.30”;
(ix)in sub-paragraph (4)(b), for “£32.80” substitute “£33.25”;
(x)in sub-paragraph (5)(a), for “£42.25” substitute “£42.95”;
(xi)in sub-paragraph (5)(b)(i), for “£42.25” substitute “£42.95”;
(xii)in sub-paragraph (5)(b)(ii), for “£84.50” substitute “£85.90”;
(xiii)in sub-paragraph (6), for “£35.50” substitute “£41.30”;
(xiv)in sub-paragraph (7), for “£24.80” substitute “£25.10”;
(xv)in sub-paragraph (8)(a)(4), for “£11.25” substitute “£16.60”;
(xvi)in sub-paragraph (8)(b), for “£11.25” substitute “£11.40”; and
(xvii)in sub-paragraph (8)(c), for “£16.25” substitute “£16.45”.
Schedule 1 was amended by S.I. 1997/977, S.I. 1998/808, S.I. 1999/1523, S.I. 2000/973 (W.43), S.I. 2001/2073 (W.45) and S.I. 2002/2798.
Paragraph 12(1)(a)(i) was amended by S.I. 2002/2798.
Paragraph 18(8) was inserted by S.I. 2001/2073.