The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010

• Citation: S.I. 2010/2914
• Sections: 15

Section 1 Citation and commencement

(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010.

(2) Regulation 11 of these Regulations comes into force on 6th April 2011 and all other regulations in these Regulations come into force on 31st December 2010.

Section 2 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 3 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 2(2) (interpretation) omit the definition “the Service Pensions Order”.

Section 4 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 5 (pension income)—

(a) omit item 5 of Table 2; and

(b) omit item 7 of Table 2.

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

In Table 6 of regulation 19 (general disregards in the calculation of income) for item 12 substitute—

(12) Any payment in respect of travelling expenses—

(a) in relation to England under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 ;

(b) in relation to Wales under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 ;

(c) in relation to Scotland, under regulation 3, 5, or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003 ;

(d) in relation to Northern Ireland, under regulation 5, 6 or 11 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 2004 ; or

(e) made by the Secretary of State for Health, the Scottish Ministers, the Welsh Ministers or the Department of Health, Social Services and Public Safety and which is analogous to a payment specified in paragraph (a), (b), (c) or (d).

Section 6 Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002

The Tax Credits (Payments by the Commissioners) Regulations 2002 are amended as follows.

Section 7 Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002

In regulation 8 (time of payment by way of a credit to a bank or other account)—

(a) in paragraph (2) for “Subject to paragraph (2A)” substitute “Subject to paragraphs (2A) and (2B)”; and

(b) after paragraph (2A) insert—

(2B) Notwithstanding the terms of any election under paragraph (2), the Commissioners may pay the tax credit or element either each week or every four weeks as appears to them to be appropriate.

Section 8 Amendment of the Child Tax Credit Regulations 2002

The Child Tax Credit Regulations 2002 are amended as follows.

Section 9 Amendment of the Child Tax Credit Regulations 2002

In regulation 2(1) (interpretation), in the definition “qualifying body” in paragraph (d) after “ Council Regulation (EEC) No 1408/71 ” add “and Regulation (EC) No 883/2004 of the European Parliament and of the Council”.

Section 10 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 11 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 4(1) (entitlement to basic element of working tax credit: qualifying remunerative work)—

(a) immediately preceding sub-paragraph (c) of the second condition omit “or”;

(b) in sub-paragraph (c) of that condition omit “in any other case”; and

(c) at the end of sub-paragraph (c) insert—

; or

(d) is aged at least 60 and undertakes not less than 16 hours work per week

Section 12 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 11(3) (second adult element) —

(a) immediately preceding sub-paragraph (b) omit “or”,

(b) at the end of sub-paragraph (b) insert—

, or

(c) satisfies paragraph (d) of the second condition in regulation 4(1) and is in receipt of the 50 plus element

Section 13 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

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

Section 14 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

In regulation 12(7) (circumstances in which claims are to be treated as made – notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act) —

(a) for “Paragraph (5) shall not apply” substitute “Paragraphs (3) and (5) shall not apply”;

(b) immediately preceding paragraph (c) omit “or”;

(c) for sub-paragraph (c) substitute—

(c) in the case where, before the specified date, the person or persons to whom a notice under section 17 of the Act is given advise the Board that the person or persons do not wish to be treated as making a claim for tax credit for the tax year following that to which the notice relates; or

(d) after sub-paragraph (c) insert—

(d) in the case where there has been a previous single claim to which a notice under section 17 of the Act relates—

(i) a relevant notification is given to the person by whom the claim was made; and

(ii) the person fails to make a relevant request; and

(e) in the case where there has been a previous joint claim to which a notice under section 17 of the Act relates—

(i) a relevant notification is given to the persons by whom the claim was made; and

(ii) they fail to make a relevant request.

Section 15 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

After regulation 12(7) insert—

(8) In this regulation—

(a) “ relevant notification ” means a written notification to a person or persons by whom a claim for tax credit was made which—

(i) is given by the Board at least 35 days before the Board gives notice under section 17 of the Act to the person or persons;

(ii) states the date on which it is given;

(iii) advises that the Board intends to give such a notice to the person or persons; and

(iv) advises that this regulation will not have effect to treat the person or persons as making a claim for tax credit for the tax year following that to which the notice relates unless a relevant request is made;

(b) “ relevant request ” means a request made to the Board by a person or persons to whom a relevant notification is given that—

(i) is made in response to the relevant notification within 30 days of the date on which it is given; and

(ii) requests that the person or persons will be treated by virtue of this regulation as making a claim for tax credit for the tax year following that to which the notice relates;

(c) “ specified date ” means the date specified for the purposes of section 17(2) and (4) of the Act or, where different dates are specified, the later of them.