The Tax Credits (Miscellaneous Amendments) Regulations 2014

• Citation: S.I. 2014/658
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2014 and shall come into force on 6th April 2014.

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

Regulation 9(3)(d) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is revoked.

Section 3 Amendment of the Tax Credits (Immigration) Regulations 2003

In regulation 3(1) of the Tax Credits (Immigration) Regulations 2003 , omit Case 3.

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

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

(2) In the following places, omit the respective words “but not ordinarily resident” and “and ordinarily resident”—

(a) regulation 3(4)(a); and

(b) regulation 3(4)(b).

(3) Omit regulation 3(4)(c) and the preceding “or”.

(4) In regulation 3(5)(b), omit the words “, ordinarily resident”.

(5) In items 3A and 3B of Table 1 in regulation 4(4), in each case, for the first use of “by the Secretary of State for Defence” substitute “under a Royal Warrant made under section 333 of the Armed Forces Act 2006 ”.

(6) In item 18 of Table 3 in regulation 7(3), after “section 35”, insert “or section 35B ”.