The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014

• Citation: S.I. 2014/2924
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 and come into force on 28th November 2014.

Section 2 Amendment of the Child Benefit (General) Regulations 2006

In regulation 3(2)(ab)(i) of the Child Benefit (General) Regulations 2006 , after “standard”, insert “above ordinary national diploma, a national diploma or national certificate”.

Section 3 Amendment of the Child Tax Credit Regulations 2002

(1) The Child Tax Credit Regulations 2002 are amended as follows.

(2) In regulation 5(5), at the end, insert “and shall include gaps between the ending of one course and the commencement of another, where the person enrols on and commences the latter course”.

(3) In regulation 8(2)—

(a) for sub-paragraph (b), substitute—

(b) he is certified as severely sight impaired or blind by a consultant ophthalmologist;

(b) in sub-paragraph (c), omit the words “registered or”, and before “blind”, insert “severely sight impaired or”.

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

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

(2) In regulation 14(4)—

(a) for sub-paragraph (b), substitute—

(b) the child is certified as severely sight impaired or blind by a consultant ophthalmologist;

(b) in sub-paragraph (c), for “registered as blind in such a register”, substitute “certified as severely sight impaired or blind by a consultant ophthalmologist”.

(3) For paragraph 9 of Part 1 of Schedule 1, substitute—

(9) He is certified as severely sight impaired or blind by a consultant ophthalmologist.

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

In Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002 , after the final entry, insert—

(22) The payment of a qualifying bonus within section 312A of ITEPA (limited exemption for qualifying bonus payments).