Tax Credits (Miscellaneous Amendments) Regulations 2004 come into force

Implementation date: 6 April 2004

The Regulations amend the laws relating to Child Tax Credit and Working Tax Credit. Changes include, for Child Tax Credit, that a person is not to be treated as responsible for a child or a qualifying young person in respect of whom incapacity benefit is payable. For Working Tax Credit, if the amount of a training allowance or a payment by the Secretary of State or the Department for Social Development in respect of work during the Intensive Activity Period is taxable as the profits of a trade, business or profession, the work undertaken counts for the purposes of determining the extent of qualifying remunerative work. The Regulations can be viewed on the OPSI website.
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