The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Here “training for work” means training for work received—

(a) in pursuance of arrangements made under section 2(1) of the Employment and Training Act 1973, section 2(3) of the Enterprise and New Towns (Scotland) Act 1990 M1 or section 1(1) of the Employment and Training Act (Northern Ireland) 1950 M2 ; or

(b) on a course which a person attends for 16 hours or more a week and the primary purpose of which is the teaching of occupational or vocational skills.

(3) If—

(a) a claim for working tax credit is made or treated as made not later than the end of 8 weeks commencing with the last day of the claimant’s previous award,

(b) on the claim which resulted in that award the claimant qualified for the disability element by virtue of falling within Case A, Case B or Case E of paragraph (2), and

(c) the claimant satisfies regulation 9(1)(a),

he shall be treated on the claim mentioned in sub-paragraph (a) as if he still qualified as mentioned in sub-paragraph (b).

(4) In the case of an initial claim for working tax credit paragraph (3) shall have effect as if—

(a) in sub-paragraph (a) for “the claimant’s previous award” there were substituted “ the claimant’s last award for disabled person’s tax credit ”; and

(b) in sub-paragraph (b) for the words from “the disability element” to the end there were substituted “ that tax credit by virtue under subsection (2) or (2C) of section 129 of the Contributions and Benefits Act M3 ”.

(5) A person who satisfies paragraph (1)(c) is to be treated, for the purposes of the Act, as having a physical or mental disability which puts him at a disadvantage in getting a job.

Marginal Citations

M1 1990 c.35.

M2 1950 c.29 (N.I.): section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)).

M3 Section 129 has been amended: relevant amendments are those made by paragraph 2 of Schedule 9 to the Local Government Finance Act 1992 (c.14), section 10 of, and paragraph 32 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c.18), paragraph 34 of Schedule 2 to the Jobseekers Act 1995 (c.18), section 14 of, and paragraphs 1(b) and 2(h) of Schedule 1 to the Tax Credits Act 1999 (c.10) and Part IV of Schedule 13 to the Welfare Reform and Pensions Act 1999 (c.30). The section is to be repealed by Schedule 6 to the Act.