The Tax Credits Up-rating Regulations 2009

• Citation: S.I. 2009/800
• Sections: 4

Section 1 Citation, commencement, interpretation and effect

(1) These Regulations may be cited as the Tax Credits Up-rating Regulations 2009 and shall come into force on 6th April 2009.

(2) In these Regulations—

“the Child Tax Credit Regulations ” means the Child Tax Credit Regulations 2002 ;

“the Entitlement Regulations ” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 ;

“the Income Thresholds Regulations ” means the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 .

(3) These Regulations have effect in relation to awards of tax credits for the tax year beginning on 6th April 2009.

Section 2 Amendment of the Child Tax Credit Regulations

(1) The Child Tax Credit Regulations are amended as follows.

(2) In regulation 7(4) (individual element)—

(a) in sub–paragraph (a) for “£4,625” substitute “£4,905”;

(b) in sub–paragraph (b) for “£5,645” substitute “£5,980”;

(c) in sub–paragraph (c) for “£2,085” substitute “£2,235”;

(d) in sub–paragraph (d) for “£4,625” substitute “£4,905”;

(e) in sub–paragraph (e) for “£5,645” substitute “£5,980”; and

(f) in sub–paragraph (f) for “£2,085” substitute “£2,235”.

Section 3 Amendment of the Entitlement Regulations

For the Table in Schedule 2 to the Entitlement Regulations (maximum rates of the elements of a working tax credit) substitute the Table set out in the Schedule to these Regulations.

Section 4 Amendment of the Income Thresholds Regulations

(1) The Income Thresholds Regulations are amended as follows.

(2) In regulation 3(3) (first income threshold for those entitled to child tax credit) for “£15,575” substitute “£16,040”.

(3) In regulation 8(3) (determination of child tax credit) in step 4 for “£15,575” substitute “£16,040”.