The Tax Credits Up-rating Order 2001

Disabled person’s tax credit

4.  In the Disability Working Allowance Regulations—

(a) in regulation 51 (determination of appropriate maximum disabled person’s tax credit)—

(i) in paragraph (1AA)(a)(1) the maximum sum specified is £100 per week;

(ii) in paragraph (1AA)(b) the maximum sum specified is £150 per week;

(iii) in paragraph (4)(2) the capital sum prescribed is £3,000;

(iv) in paragraphs (4), (5) and (6)(3), the amount specified for the allowance in respect of a child or young person is NIL;

(b) in regulation 52(1)(4) (applicable amount)—

(i) in sub-paragraph (a) for the sum of £71.10 there shall be substituted the sum of £72.25;

(ii) in sub-paragraph (b) for the sum of £91.45 there shall be substituted the sum of £92.90;

(c) in Schedule 5(5) (determination of appropriate maximum disabled person’s tax credit) the sums prescribed shall be as set out in Schedule 2 to this Order.

(1)

Paragraph (1AA) for Great Britain was inserted by regulation 18(3) of S.I. 1999/2487 and amended by regulation 6(3) of S.I. 2001/367; paragraph (1AA) for Northern Ireland was inserted by regulation 18(3) of S.I. 1999/2488 and amended by regulation 6(3) of S.I. 2001/366.

(2)

Amended for Great Britain by regulation 44 of S.I. 1993/2119 and regulation 18(4) of S.I. 1999/2487; amended for Northern Ireland by regulation 2(10) of S.R. 1993 No. 373 and regulation 18(4) of S.I. 1999/2488.

(3)

Paragraph (5) was amended, for Great Britain, by paragraph 17 of the Schedule to S.I. 1992/2155 and regulation 6(7) of S.I. 2001/367 and, for Northern Ireland, by regulation 6(7) of S.I. 2001/366. Paragraphs (5) and (6) were amended, for Great Britain, by regulation 18(4) of S.I. 1999/2487 and, for Northern Ireland, by regulation 18(4) of S.I. 1999/2488.

(4)

Amended for Great Britain by paragraph 18 of the Schedule to S.I. 1992/2155, regulation 26(2) of, and paragraph (2)(xvi) of Schedule 2 to, S.I. 1999/2487, and Article 4(c) of S.I. 2000/931; amended for Northern Ireland by Article 4(c) of S.I. 2000/931.

(5)

Amended for Great Britain by regulation 7 of S.I. 2001/367; amended for Northern Ireland by regulation 7 of S.I. 2001/366.