Determination of appropriate maximum amount of tax credit

5.—(1) Amend regulation 46 of the Family Credit Regulations (“regulation 46”) and regulation 51 of the Disability Working Allowance Regulations (“regulation 51”) as follows.

(2) For paragraph (1D) of regulation 46 and paragraph (1C) of regulation 51(1) substitute the following paragraph—

• “This paragraph applies to either of the following persons—

  (a)

  a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act, and

  (b)

  a person in respect of whom attendance allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of that Act or an abatement as a consequence of hospitalisation, be payable at the higher rate referred to in section 65(3) of that Act.”.

(1)

Paragraph (1D) of regulation 46 was inserted by regulation 3(5) of S.I. 2001/367 and paragraph (1C) of regulation 51 was inserted by regulation 6(5) of S.I. 2001/367.