The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003

• Citation: S.I. 2003/1731
• Sections: 6

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003 and shall come into force on 8th August 2003.

(2) In these Regulations—

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“ the Income Support Regulations ” means the Income Support (General) Regulations 1987 ;

“ the Jobseeker’s Allowance Regulations ” means the Jobseeker’s Allowance Regulations 1996 ;

“ The Working Tax Credit and Child Tax Credit Consequential Amendments Regulations ” means the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 .

Section 2 Amendment of the Income Support Regulations

(1) The Income Support Regulations shall be amended in accordance with the following provisions of this regulation.

(2) For regulation 31(3) (date on which income is treated as paid) there shall be substituted the following paragraph—

(3) Working tax credit or child tax credit shall be treated as paid—

(a) where the award of that tax credit begins on the first day of a benefit week, on that day, or

(b) on the first day of the benefit week that follows the date the award begins, or

(c) on the first day of the first benefit week that follows the date an award of income support begins, if later,

until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.

(3) In Schedule 1B (prescribed categories of person)—

(a) in paragraphs 14A(1)(c) (parental leave) and 14B(2)(b) (paternity leave) the words “working families' tax credit, disabled person’s tax credit” shall be omitted; and

(b) at the end of paragraphs 14A(2) and 14B(3) there shall be added the words “ but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 . ” .

Section 3 Amendment of the Housing Benefit Regulations and the Council Tax Benefit Regulations

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Section 4 Amendment of the Jobseeker’s Allowance Regulations

For paragraph (3) of regulation 96 of the Jobseeker’s Allowance Regulations (date on which income is treated as paid) there shall be substituted the following paragraph—

(3) Working tax credit or child tax credit shall be treated as paid —

(a) where the award of that tax credit begins on the first day of a benefit week, on that day, or

(b) on the first day of the benefit week that follows the date the award begins, or

(c) on the first day of the first benefit week that follows the date an award of income-based jobseeker’s allowance begins, if later,

until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.

Section 5 Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999

In paragraph 4 of Schedule 3A to the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (date on which change of circumstances take effect) for “or (2)” there shall be substituted “ ,(2) or (3) ” .

Section 6 Amendment of the Working Tax Credit and Child Tax Credit Consequential Amendments Regulations

(1) The Working Tax Credit and Child Tax Credit Consequential Amendments Regulations shall be amended in accordance with the following provisions of this regulation.

(2) In regulation 7 (income support – transitional arrangements)—

(a) in paragraph (1) at the beginning there shall be inserted “ Subject to paragraph (2) and regulation 31(3) of the Income Support Regulations, ” ;

(b) in paragraph (2) for the words following “the Secretary of State shall,” to the end of that paragraph there shall be substituted the words “ in the benefit week which begins on or includes 5th October 2003, disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled. ” ;

(c) in paragraph (3) for “paragraphs (1) and (2)” there shall be substituted “ paragraph (1) ” ;

(d) in paragraph (7)—

(i) in each of sub-paragraphs (a), (b) and (c) at the beginning there shall be inserted the words “ subject to sub-paragraph (d) ” ;

(ii) the word “or” after sub-paragraph (b) shall be omitted;

(iii) after sub-paragraph (c) there shall be added the following—

or,

(d) the first day of the benefit week in which the child’s first birthday occurs, if earlier.

(3) In regulation 8 (jobseeker’s allowance – transitional arrangements)—

(a) in paragraph (1) at the beginning there shall be inserted the words “ Subject to regulation 96(3) of the Jobseeker’s Allowance Regulations, ” ;

(b) in paragraph (6)—

(i) in each of sub-paragraphs (a), (b) and (c) at the beginning there shall be inserted the words “ subject to sub-paragraph (d) ” ;

(ii) the word “or” after sub-paragraph (b) shall be omitted;

(iii) after sub-paragraph (c) there shall be added the following—

or,

(d) the first day of the benefit week in which the child’s first birthday occurs, if earlier.

(4) In Schedule 1 (amendments to the Income Support Regulations)—

(a) in paragraph 16(d) (calculation of grant income) after the words “an adult dependant” there shall be added the words “ and the words “or for an older student” shall be omitted ” ; and

(b) paragraph 21(e), (f), (g) and (h) shall be omitted.

(5) In Schedule 2 (amendments to the Jobseeker’s Allowance Regulations)—

(a) in paragraph 16(d) (calculation of grant income) after the words “an adult dependant” there shall be added the words “ and the words “or for an older student” shall be omitted ” ; and

(b) the words “and paragraph 9(a) in Column (2)” in paragraph 21(a) and paragraphs 2(b), 3(b) and 21(b) and (d) shall be omitted.

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