The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2004

• Citation: S.I. 2004/2663
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No.3) Regulations 2004 and shall come into force on 3rd November 2004.

Section 2 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 4 (employment income) of the Tax Credits (Definition and Calculation of Income) Regulations 2002 is amended as follows:

(2) In paragraph (4), table 1 (payments and benefits disregarded in the calculation of employment income) after item 18 insert—

(19) Provision of computer equipment in respect of which no liability to income tax arises by virtue of section 320 of ITEPA..

Section 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) Regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows:

(2) In paragraph (2) (meaning of “child care”) after sub-paragraph (e) insert—

(f) in Wales by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004 .