The Tax Credits (Miscellaneous Amendments) Regulations 2007

• Citation: S.I. 2007/824
• Sections: 16

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2007 and shall come into force on 6th April 2007.

Section 2 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.

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

In regulation 2(1) (interpretation), for sub-paragraph (b) in the definition of “employment zone” substitute—

(b) listed in the Schedule to the Employment Zones (Allocation to Contractors) Pilot Regulations 2006

Section 4 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 4(2) (circumstances in which a person shall not be regarded as engaged in qualifying remunerative work), after sub-paragraph (f) insert—

(g) a person who—

(i) is serving a custodial sentence or has been remanded in custody awaiting trial or sentence, and

(ii) is engaged in work (whether inside or outside a prison) while he is serving the sentence or remanded in custody.

Section 5 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) Regulation 5(1) (time off in connection with childbirth and adoption) is amended as follows.

(2) After sub-paragraph (c) (ordinary maternity leave) insert—

(ca) is absent from work during the first 13 weeks of an additional maternity leave period under section 73 of the Employment Rights Act 1996 or article 105 of the Employment Rights (Northern Ireland) Order 1996 ,

(3) In sub-paragraph (f) omit “or”.

(4) At the end of sub-paragraph (g) (ordinary adoption leave) insert—

, or

(ga) is absent from work during the first 13 weeks of an additional adoption leave period under section 75B of the Employment Rights Act 1996 or article 107B of the Employment Rights (Northern Ireland) Order 1996

Section 6 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) Regulation 14 (relevant childcare charges for the purposes of working tax credit) is amended as follows.

(2) In paragraph (1A) after sub-paragraph (c) insert—

(d) a provider mentioned in regulation 14(2)(f)(ii), in circumstances where the care is excluded from being qualifying child care by Article 5(3)(d) of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 .

(3) In paragraph (2)(e) —

(a) in sub-paragraph (ia) omit “or”, and

(b) after sub-paragraph (ia) insert—

(ib) by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007 ; or

(4) In paragraph (2)(f) after the words “the Domiciliary Care Agencies (Wales) Regulations 2004” add—

or

(ii) by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.

Section 7 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.

Section 8 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 2(2) (interpretation) is amended as follows.

(2) For sub-paragraph (ii) in the definition of “employment zone” substitute—

(ii) listed in the Schedule to the Employment Zones (Allocation to Contractors) Pilot Regulations 2006,

Section 9 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 3 (calculation of income of claimant) is amended as follows.

(2) In paragraph (6A) for the words “ending on 28th March” substitute “ending on 31st March”.

Section 10 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 4 (employment income) is amended as follows.

(2) In paragraph (1) , after sub-paragraph (l) insert —

(m) any amount paid to a person serving a custodial sentence or remanded in custody awaiting trial or sentence, for work done while serving the sentence or remanded in custody.

(3) In Table 1 (payments and benefits disregarded in the calculation of employment income) —

(a) after item 3 (travel facilities provided for members of the armed forces) add—

(3A) The payment by the Secretary of State for Defence of an operational allowance to a member of Her Majesty’s forces in respect of service in an operational area specified by the Secretary of State for Defence.

(b) after item 11E (provision of subsidised meal vouchers) add—

(11F) The provision of one mobile telephone for an employee in respect of which no liability to income tax arises by virtue of section 319 of ITEPA .

Section 11 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 8 (student income) is amended as follows.

(2) In paragraph (a) for sub-paragraphs (i) and (ii) substitute—

(i) under regulation 41 of the Education (Student Support) Regulations 2006 in relation to an academic year which begins on or after 1st September 2006 but before 1st September 2007; or

(ii) under regulation 43 of the Education (Student Support) Regulations 2007 in relation to an academic year which begins on or after 1st September 2007 ;

Section 12 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 10 (investment income) is amended as follows.

(2) In the first column of item 7 of Table 4 (unclaimed accounts held by Holocaust victims) for “Extra Statutory Concession A100” substitute “section 756A of ITTOIA .”.

(3) In the second column of item 7 of Table 4 for “treated as exempt by the Extra Statutory Concession” substitute “of interest exempted from income tax under section 756A of ITTOIA.”.

Section 13 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 12 (foreign income) is amended as follows.

(2) In paragraph (3) after sub-paragraph (a) insert—

(aa) any monies paid by a bank or building society which are exempted from income tax under section 756A of ITTOIA (interest on certain deposits of victims of National-Socialist persecution).

Section 14 The Tax Credits (Claims and Notifications) Regulations 2002

(1) The Tax Credits (Claims and Notifications) Regulations 2002 are amended as follows.

(2) In regulation 11 (circumstances in which claims shall be treated as made), in paragraph (3)(a), for “31st August” substitute “31st July”.

(3) In regulation 33 (dates to be specified in notices under section 17 of the Tax Credits Act 2002), in paragraph (a), for “31st August” substitute “31st July”.

Section 15 The Tax Credits (Payments by the Commissioners) Regulations 2002

In regulation 12 (amounts of payments) of the Tax Credits (Payments by the Commissioners) Regulations 2002 , in paragraph (3) for “shall” substitute “may”.

Section 16 The Tax Credits (Miscellaneous Amendments) Regulations 2006

Omit regulation 2 of the Tax Credits (Miscellaneous Amendments) Regulations 2006 .