Statutory Instruments
2001 No. 19
SOCIAL SECURITY
TAXES
The Tax Credits Schemes (Miscellaneous Amendments) Regulations 2001
Made
8th January 2001
Laid before Parliament
9th January 2001
Coming into force
30th January 2001
The Treasury, in exercise of the powers conferred upon them by sections 136(5)(b), 137(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992( 1 ), and section 2(1)(a) and (4) of, and paragraphs 1(g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999( 2 ), hereby makes the following Regulations:
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments) Regulations 2001 and shall come into force on 30th January 2001.
(2) In these Regulations—
“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;
“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations1991( 3 );
“the Family Credit Regulations” means the Family Credit (General) Regulations 1987( 4 ).
Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
2. Amend the Disability Working Allowance Regulations and the Family Credit Regulations as follows.
Income to be disregarded
3. —(1) Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.
(2) Add as paragraph 68 of Schedule 3 and paragraph 70 of Schedule 2( 5 ) the following paragraph—
“ £15 of any—
(a) widowed mother’s allowance paid pursuant to section 37 of the Contributions and Benefits Act;
(b) widowed parent’s allowance paid pursuant to section 39A ( 6 ) of the Contributions and Benefits Act. ” .
(3) This regulation shall have effect in relation to award periods commencing on or after 10th April 2001.
Capital to be disregarded
4. —(1) Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) and Schedule 3 to the Family Credit Regulations (“Schedule 3”) as follows.
(2) Add as paragraph 64 of Schedule 4 and paragraph 65 of Schedule 3( 7 ) the following paragraph—
“ Any payment of £10,000 made by the Secretary of State to the claimant as a person who was held prisoner by the Japanese during World War Two or as the spouse of such a person. ” .
(3) This regulation shall have effect in relation to award periods commencing on or after 30th January 2001.
Bob Ainsworth
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
8th January 2001
1992 c. 4 . Section 137(1) is cited because of the meaning it ascribes to the word “prescribed”. Section 175(1) and (4) was amended by paragraph 29(2) and (4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 (c. 2) .
S.I. 1991/2887 .
S.I. 1987/1973 .
Paragraph 67 of Schedule 3 and paragraph 69 of Schedule 2 were added by regulation 8(4) of S.I. 2000/2978 .
Inserted by section 55(2) of the Welfare Reform and Pensions Act 1999 (c. 30) .
Paragraph 63 of Schedule 4 and paragraph 64 of Schedule 3 were added by regulation 9 of S.I. 2000/2978 .