Statutory Instruments
2016 No. 978
Tax Credits
The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2016
Made
10th October 2016
Laid before Parliament
10th October 2016
Coming into force
31st October 2016
The Treasury make the following Regulations in exercise of the powers conferred by sections 7(8) and 65(1) of the Tax Credits Act 2002( 1 ).
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2016 and come into force on 31st October 2016.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
2. —(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002( 2 ) are amended as follows.
(2) In regulation 7 (social security income)—
(a) after paragraph (1)(a) insert—
“ (aa) under Part 3 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016 ( 3 ) or Part 2 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 ( 4 ) ; ” ;
(b) in paragraph (1)(d) for “Department for Social Development” substitute “Department for Communities”;
(c) in paragraph (3), Table 3, item 10, for “Department for Social Development” substitute “Department for Communities”.
(3) In Table 6 of regulation 19 (sums disregarded in the calculation of income) after item 17( 5 ) insert—
“ 18. Any payment made under the Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 ( 6 ) , the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 ( 7 ) , Part 2 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016, or Parts 3 to 5 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 . ” .
Stephen Barclay
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
10th October 2016
S.I. 2002/2006 , amended by S.I. 2013/591 ; there are other amending instruments but none is relevant.
S.R. (NI) 2016 No 178 .
S.R. (NI) 2016 No 253 .
Item 17 was inserted by S.I. 2013/591 .
S.R. (NI) 2016 No 250 .
S.R. (NI) 2016 No 254 .