The Tax Credits (Miscellaneous Amendments No. 7) Regulations 2001 No. 2539

Amendments to the Family Credit Regulations and the Disability Working Allowance Regulations

8.  In regulation 38(2) of the Family Credit Regulations after sub-paragraph (h)(1) add—

“(j) that is made in respect of childcare costs pursuant to—

(i) sections 5, 6 and 9 of the Learning and Skills Act 2000(2);

(ii) section 4 of the Further Education and Higher Education (Scotland) Act 1992(3);

(iii) Article 5 of the Further Education (Northern Ireland) Order 1997(4);

(iv) the Education (Student Support) Regulations 2001(5);

(v) the Students' Allowances (Scotland) Regulations 1999(6); or

(vi) the Education (Student Support) Regulations (Northern Ireland) 2001(7);

provided that the claimant’s award does not include an amount of childcare tax credit under regulation 46(1)(ab)(8).”

(1)

Sub-paragraph (h) of regulation 38(2) was added by regulation 5(b) of S.I. 2000/1807.

(2)

2000 c. 21.

(3)

1992 c. 37.

(4)

S.I. 1997/1772 (N.I. 15).

(5)

S.I. 2001/951.

(6)

S.I. 1999/1131 (S. 91).

(7)

S.R. 2001 No. 277.

(8)

Regulation 46(1)(ab) was inserted by regulation 7(2) of S.I. 1999/2487.