The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001

Amendments to the Family Credit Regulations

11.—(1) Amend regulation 2 of the Family Credit Regulations as follows.

(2) After the definition of “employment zone contractor”(1) insert the following definition—

““extra statutory maternity pay” means a payment or payments made by an employer to an employee during a maternity pay period in order to supplement statutory maternity pay that is paid to that employee for that period;”.

(3) After the definition of “lower rate”(2) insert the following definition—

• ““maternity allowance” has the meaning given by section 35 of the Contributions and Benefits Act;”.

(4) After the definition of “sports award”(3) insert the following definitions—

• ““statutory maternity pay” and “maternity pay period” shall be construed in accordance with Part XII of the Contributions and Benefits Act;”.

(5) After the definition of “subsistence allowance”(4) insert the following definition—

““surrogate child” means a child in respect of whom an order has been made under section 30 of the Human Fertilisation and Embryology Act 1990;”.

(1)

Inserted by regulation 2 of S.I. 2000/795.

(2)

Inserted by regulation 4 of S.I. 1992/2155.

(3)

Inserted by regulation 2(1) of S.I. 1999/2165.

(4)

Inserted by regulation 2 of S.I. 2000/795.