The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009

• Citation: S.I. 2009/2887
• Sections: 8

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 and shall come into force—

(a) for all purposes other than those of regulation 3 on 21st November 2009; and

(b) for the purposes of regulation 3 on 6th April 2010.

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

(1) Amend regulation 11 (second adult element) as follows.

(2) In paragraph (4) for “section 115(9)(a)” substitute “section 115(9)”.

(3) After paragraph (4) insert—

(5) Paragraph (4)(b) does not apply where the claimant subject to immigration control is a person to whom Case 4 of regulation 3(1) of the Tax Credits (Immigration) Regulations 2003 applies.

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

(1) Amend regulation 14 (child care charges) as follows.

(2) In paragraph (1A).

(a) in sub-paragraph (d) for “regulation 14(2)(f)(ii)” substitute “regulation 14(2)(f)(vii)”,

(b) in sub-paragraph (e)—

(i) after “a foster parent” add “, a foster carer or a kinship carer”, and

(ii) for “that foster parent is fostering” substitute “that person is fostering or is looking after as the child’s kinship carer”.

(3) In paragraph (1B), after sub-paragraph (b), insert—

(c) “foster parent” in relation to a child—

(i) in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002 ;

(ii) in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003 ;

(iii) in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996 ; and

(d) “foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 2009 .

(4) In paragraph (2)

(a) In sub-paragraph (b) for paragraph (iii) substitute—

(iii) by a foster carer in relation to a child other than one whom that person is fostering;

(b) in sub-paragraph (c)(iv) omit “under the Foster Placement (Children) Regulations (Northern Ireland) 1996”;

(c) in sub-paragraph (f)(v) omit “under the Fostering Services (Wales) Regulations 2003”.

Section 5 Amendment 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 6 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 4(4) (employment income) in item 16 of Table 1—

(a) at the end of paragraph (d) omit “or”,

(b) at the end of paragraph (e) insert—

, or

(f) under the Future Capital pilot scheme.

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

(1) Regulation 19 (general disregards in the calculation of income) is amended as follows.

(2) In item 3 of Table 6—

(a) at the end of paragraph (a) omit “or”,

(b) after paragraph (b) insert—

; or

(c) the Steps to Work Programme specified in regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 .

(3) In item 2 of column 1 of Table 7—

(a) at the end of paragraph (c) omit “or”,

(b) after paragraph (d) insert—

; or

(e) child care expenses under the Steps to Work Programme specified in regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996.

Section 8 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

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

(2) In the following places for “three months” or “3 months” (as the case may be) substitute “93 days”—

(a) in the heading to regulation 7;

(b) in regulation 7(2)(a);

(c) in regulation 8(2)(b);

(d) in regulation 8(3)(b).