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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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6 provisions
Title and introductory text
2014 No. 2924
Social Security
Tax Credits
The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014
Made
6th November 2014
Laid before Parliament
7th November 2014
Coming into force
28th November 2014
The Treasury, in exercise of the powers conferred by sections 142(2)(b) and 175(1), (1A) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 138(1)(c) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them, and sections 7(8), 8(4)(b), 9(6), 11(1), 12(3), 65(1), (7) and (9) and 67 of the Tax Credits Act 2002, make the following Regulations.
Propose a change1 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.
Propose a change2 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”.
Propose a change3 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;
; and
(b) in sub-paragraph (c), omit the words “registered or”, and before “blind”, insert “severely sight impaired or”.
Propose a change4 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.
.
Propose a change5 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).
.
Propose a change