Statutory Instruments
2014 No. 658
Tax Credits
The Tax Credits (Miscellaneous Amendments) Regulations 2014
Made
14th March 2014
Laid before Parliament
14th March 2014
Coming into force
6th April 2014
The Treasury, in exercise of the powers conferred by section 7(8) and (9), 11, 42, 65(1), (7) and (9) and 67 of the Tax Credits Act 2002( 1 ), make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2014 and shall come into force on 6th April 2014.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2. Regulation 9(3)(d) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 2 ) is revoked.
Amendment of the Tax Credits (Immigration) Regulations 2003
3. In regulation 3(1) of the Tax Credits (Immigration) Regulations 2003( 3 ), omit Case 3.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
4. —(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002( 4 ) are amended as follows.
(2) In the following places, omit the respective words “but not ordinarily resident” and “and ordinarily resident”—
(a) regulation 3(4)(a); and
(b) regulation 3(4)(b).
(3) Omit regulation 3(4)(c) and the preceding “or”.
(4) In regulation 3(5)(b), omit the words “, ordinarily resident”.
(5) In items 3A and 3B of Table 1 in regulation 4(4), in each case, for the first use of “by the Secretary of State for Defence” substitute “under a Royal Warrant made under section 333 of the Armed Forces Act 2006( 5 )”.
(6) In item 18 of Table 3 in regulation 7(3), after “section 35”, insert “or section 35B( 6 )”.
Mark Lancaster
Sam Gyimah
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2014
S.I. 2002/2005 ; relevant amending instruments are S.I. 2003/701 , 2003/2815 and 2006/217 .
S.I. 2003/653 ; to which there are amendments not relevant to these Regulations.
S.I. 2002/2006 ; relevant amending instruments are S.I. 2003/732 , 2003/2815 , 2007/824 and 2008/604 .
Section 35B of the Social Security Contributions and Benefits Act 1992 (c. 4) was added by regulation 2(5) of the Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 ( SI 2014/606 ). Section 35B implements Article 8 of Directive 2010/41/EU by providing an entitlement to maternity allowance for women who work with a spouse or civil partner who is engaged in self-employment.