Statutory Instruments
2001 No. 1351
SOCIAL SECURITY
TAXES
The Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001
Made
3rd April 2001
Laid before Parliament
4th April 2001
Coming into force
5th June 2001
The Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8) and 175(1) of the Social Security Contributions and Benefits Act 1992( 1 ) and section 2(1)(a) and (4) of, and paragraphs 1(c) and (d) and 20(a) of Schedule 2 to, the Tax Credits Act 1999( 2 ), hereby make the following Regulations:
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001 and shall come into force on 5th June 2001.
(2) These Regulations shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 5th June 2001.
Amendments to the Family Credit (General) Regulations 1987
2. Amend the Family Credit (General) Regulations 1987( 3 ) in accordance with the provisions of regulations 3 and 4.
Determination of appropriate maximum working families' tax credit
3. In regulation 46(1A)( 4 )—
(a) in sub-paragraph (a) for “£100” substitute “£135”;
(b) in sub-paragraph (b) for “£150” substitute “£200”.
4. In the table in Schedule 4( 5 ) in column (2) at paragraph 1 for “£54.00” substitute “£59.00”.
Amendments to the Disability Working Allowance (General) Regulations 1991
5. Amend the Disability Working Allowance (General) Regulations 1991( 6 ) in accordance with the provisions of regulations 6 and 7.
Determination of appropriate maximum disabled person’s tax credit
6. In regulation 51(1AA)( 7 )—
(a) in sub-paragraph (a) for “£100” substitute “£135”;
(b) in sub-paragraph (b) for “£150” substitute “£200”.
7. In the table in Schedule 5( 8 ) in column (2)—
(a) at paragraph 1 for “£56.05” substitute “£61.05”;
(b) at paragraph 2 for “£86.25” substitute “£91.25”.
Dave Clelland
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd April 2001
1992 c. 4 . Section 175(1) was amended by paragraph 29(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 (c. 2) .
S.I. 1987/1973 .
Paragraph (1A) was inserted by regulation 7(3) of S.I. 1999/2487 and amended by regulation 3(3) of S.I. 2001/367 . See also Article 3(a)(i) and (ii) of S.I. 2001/1141 (the latest up-rating order) which prescribes the current amounts specified in paragraph (1A).
The table was substituted by regulation 4 of, and Schedule 1 to, S.I. 2001/367 . See also Article 3(c) of, and Schedule 1 to, S.I. 2001/1141 (the latest up-rating order) which prescribes the current sums set out in the table.
S.I. 1991/2887 .