Made |
21st February 2000 |
Laid before parliament |
22nd February 2000 |
Coming into force |
14th March 2000 |
The Treasury, in exercise of the powers conferred by sections 123(1)(b) and (c), 136(5)(b), 137(1) and 175(1) and (3) to (4) of the Social Security Contributions and Benefits Act 1992 and now vested in them1, and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Tax Credits Schemes Amendment (Education Maintenance Allowance) Regulations 2000 and shall come into force on 14th March 2000.
Interpretation
2. In these Regulations-
"the Disability Working Allowance Regulations" means the Disability Working Allowance (General) Regulations 1991;
"the Family Credit Regulations" means the Family Credit (General) Regulations 1987.
Disregard of education maintenance allowance
3.-(1) For each of the paragraphs specified in paragraph (2) (which relate to sums to be disregarded in the calculation of income other than earnings) there shall be substituted the following paragraph - [for text see the provisions mentioned in para.(2) below.]
(2) The paragraphs specified for the purposes of paragraph (1) are-
(a) paragraph 9 of Schedule 2 to the Family Credit Regulations;
(b) paragraph 9 of Schedule 3 to the Disability Working Allowance Regulations.
4.-(1) At the end of each of the Schedules specified in paragraph (2) (which relate to capital to be disregarded) there shall be added the following paragraph bearing the respective specified paragraph number - [for text see the provision s mentioned in para.(2) below.]
(2) The paragraphs specified for the purposes of paragraph (1) are-
(a) paragraph 59 of Schedule 3 to the Family Credit Regulations;
(b) paragraph 58 of Schedule 4 to the Disability Working Allowance Regulations.
Revocation
5. Regulation 2(2)(b) and (c) of the Social Security Amendment (Educational Maintenance Allowance) Regulations 19992 is hereby revoked.
Bob Ainsworth | |
Greg Pope | |
21st February 2000 |
Two of the Lords Commissioners of Her Majesty's Treasury |
EXPLANATORY NOTE
(This note is not part of the Order)
These Regulations amend the Family Credit (General) Regulations 1987 (ante) and the Disability Working Allowance (General) Regulations 1991 (ante) (together "the principal Regulations").
Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.
Regulation 3 amends the principal Regulations so as to provide that education maintenance allowances shall be disregarded in the calculation of a person's income for the purpose of ascertaining entitlement to working families' tax credit and disabled person's tax credit.
Regulation 4 amends the principal Regulations so as to provide that bonus payments of education maintenance allowances shall be disregarded as capital for the purpose of ascertaining entitlement to working families' tax credit and disabled person's tax credit.
Regulation 5 revokes the provisions in regulation 2(2)(b) and (c) of the Social Security Amendment (Educational Maintenance Allowance) Regulations 1999 which are superseded by regulation 3 of these Regulations.
These Regulations do not impose a charge on business.
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1 See sections 2(1)(a) and (4) and 19(1) of, and paragraphs 1(b) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999. |
