Statutory Instruments
2010 No. 2494
Tax Credits
The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010
Made
13th October 2010
Laid before Parliament
14th October 2010
Coming into force
14th November 2010
The Treasury make the following Regulations in exercise of the powers conferred by sections 7(8) and (9), 10(2), 65(1), (7) and (9) and 67 of the Tax Credits Act 2002( 1 ).
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010 and come into force on 14th November 2010.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2.The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 2 ) are amended as follows.
3. —(1) Regulation 5( 3 ) (time off in connection with childbirth and adoption) is amended as follows—
(2) In paragraph 1(d) for “statutory paternity pay” substitute “ordinary statutory paternity pay”.
(3) After paragraph (1)(d) insert—
“ (da) is paid additional statutory paternity pay, ” .
(4) For paragraph (1)(e) substitute—
“ (e) is absent from work during an ordinary paternity leave period under sections 80A or 80B of the Employment Rights Act 1996 ( 4 ) or Articles 112A or 112B of the Employment Rights (Northern Ireland) Order 1996 ( 5 ) , ” .
(5) After paragraph (1)(e) insert—
“ (ea) is absent from work during an additional paternity leave period under sections 80AA or 80BB of the Employment Rights Act 1996 ( 6 ) or Articles 112AA or 112BB of the Employment Rights (Northern Ireland) Order 1996 ( 7 ) , ” .
(6) In paragraph (2) for “paragraph (3)” substitute “paragraphs (3) and (3A)”.
(7) After paragraph (3) insert—
“ (3A) A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(ea) for such period as that person would have been paid additional statutory paternity pay had the conditions of entitlement in Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations 2010 ( 8 ) or Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010 ( 9 ) been satisfied. ” .
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
4.The Tax Credits (Definition and Calculation of Income) Regulations 2002( 10 ) are amended as follows.
5. In regulation 4(1)(h) (employment income) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.
6. In regulation 7 (social security income) in item 21A of Table 3 for “Statutory paternity pay” substitute “Ordinary statutory paternity pay and additional statutory paternity pay”.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
13th October 2010
2002 c. 21 . Section 67 is cited because of the meaning it ascribes to “prescribed”.
S.I. 2002/2005 ; relevant amending instruments are S.I. 2003/701 , 2004/762 , 2007/824 and 2009/1829 .
Regulation 5 was substituted by regulation 5 of S.I. 2003/701 .
1996 c. 18 . Sections 80A and 80B were inserted by section 1 of the Employment Act 2002 (c. 22) .
S.I. 1996/1919 (N.I. 16) . Articles 112A and 112B were inserted by Article 5 of the Employment (Northern Ireland) Order S.I. 2002/2836 (N.I. 2) .
Sections 80AA and 80BB were inserted by sections 3 and 4, respectively, of the Work and Families Act 2006 (c. 18) .
Articles 112AA and 112BB were inserted by Articles 5 and 6, respectively, of the Work and Families (Northern Ireland) Order S.I. 2006/1947 (N.I. 16) .
S.I. 2002/2006 ; relevant amending instruments are S.I. 2003/732 , 2003/2815 , 2007/824 , 2008/1879 and 2009/697 .