The Social Security (Effect of Family Credit on Earnings Factors) Regulations 1995

• Citation: S.I. 1995/2559
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Effect of Family Credit on Earnings Factors) Regulations 1995 and shall come into force on 1st November 1995.

Section 2 Prescribed member of a married or unmarried couple for the purposes of section 45A of the Social Security Contributions and Benefits Act 1992

For the purposes of section 45A of the Social Security Contributions and Benefits Act 1992 (which provides for disabled person’s tax credit and working families' tax credit to be taken into account in the calculation of the additional pension in a Category A retirement pension) where working families' tax credit is paid to one of a married or unmarried couple, the prescribed member of the couple referred to in subsection (2)(a) of that section is—

(a) where only one member is assessed for the purposes of the award of working families' tax credit as having income consisting of earnings, that member;

(b) where both members are so assessed, the member with the higher earnings; or

(c) where the earnings of each member are assessed as equal, the member to whom working families' tax credit is paid.