Citation, commencement and effect

1. —(1) These Regulations may be cited as the Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 and shall come into force on 1st November 2006.

(2) Regulation 6 shall have effect from 6th April 2007.

Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

2.The Tax Credits (Claims and Notifications) Regulations 2002( 3 ) are amended as follows.

3. In regulation 21(1A)( 4 ) for “27(1)” substitute “27(2), (2A) or (3)”.

4. For regulation 21(2) substitute—

“ (2) The changes of circumstances described by this paragraph are those where—

(a) entitlement to the tax credit ceases by virtue of section 3(4), or regulations made under section 3(7), of the Act;

(b) there is a change in the relevant child care charges which falls within regulation 16(1)(b) (omitting paragraph (i)) of the Working Tax Credit Regulations ( 5 ) ;

(c) a person ceases to undertake work for at least 16 hours per week for the purposes of—

(i) the Second Condition in regulation 4(1) (read with regulations 4(3) to (5) and 5 to 8), or

(ii) regulation 13(1),

of the Working Tax Credit Regulations;

(d) a person ceases to undertake work for at least 30 hours per week for the purposes of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8), except in a case where he still falls within the terms of paragraph (a) or (b) of that Condition;

(e) a person ceases to undertake, or engage in, qualifying remunerative work for at least 16 hours per week for the purposes of—

(i) regulation 9(1)(a) (disability element),

(ii) regulation 10(2)(d) (30 hour element), or

(iii) regulation 18(3)(c) (50 plus element),

of the Working Tax Credit Regulations;

(f) a person ceases to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of—

(i) regulation 10(1) (30 hour element), or

(ii) regulation 11(2)(c) (second adult element), in a case where the other claimant mentioned in that provision is not so engaged for at least 30 hours per week,

of the Working Tax Credit Regulations;

(g) a couple cease to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of regulation 10(2)(c) (30 hour element) of the Working Tax Credit Regulations;

(h) a person ceases to be treated as responsible for a child or qualifying young person, for the purposes of child tax credit or of the Working Tax Credit Regulations;

(i) in a case where a person has given advance notification under regulation 27(2B) that a child is expected to become a qualifying young person, the child does not become a qualifying young person for the purposes of Part 1 of the Act;

(j) a person ceases to be a qualifying young person for the purposes of Part 1 of the Act, other than by attaining the age of twenty; or

(k) a child or qualifying young person dies. ”

5. In regulation 21(3)—

(a) after “or” insert “(except in the case of paragraph (2)(j))”; and

(b) for “6 April 2003” substitute “the date on which the person first becomes aware of the change in circumstances”.

6. In regulation 21(3) for “three” (in both places it appears) substitute “one”.

7. In regulation 27( 6 )—

(a) in paragraph (1) for “, (2A) and” substitute “to”;

(b) after paragraph (2A) insert—

“ (2B) The circumstances prescribed by this paragraph are those where a child is expected to become a qualifying young person for the purposes of Part 1 of the Act. ” .