text:
PART 1
GENERAL
Citation, commencement and effect
1
1
These Regulations may be cited as the Tax Credits (Claims and Notifications) Regulations 2002 and shall come into force on 12th August 2002.
2
These Regulations have effect in relation to claims for a tax credit for periods of award beginning on or after 6th April 2003.
Interpretation
2
In these Regulations —
“ the Act ” means the Tax Credits Act 2002;
“appropriate office” means an office of —
the Board ,
the Department for Work and Pensions, or
the Department for Social Development in Northern Ireland;
“the Board” means the Commissioners of Inland Revenue;
“disability element” shall be construed in accordance with section 11(4) of the Act;
“joint claim” has the meaning given by section 3(8) of the Act;
“married couple” has the meaning given by section 3(5) of the Act;
“severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations ;
“single claim” has the meaning given by section 3(8) of the Act;
“tax year” means a period beginning on 6th April in one year and ending with 5th April in the next;
“unmarried couple” has the meaning given by section 3(6) of the Act;
“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.
Use of electronic communications to make claims or to give notices or notifications
3
1
In these Regulations “writing” includes writing produced by electronic communications that are approved by directions issued by or on behalf of the Board.
2
If a claim which is required by these Regulations to be made to an appropriate office is made in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been made to, and received by, an appropriate office on the date on which it is recorded on an official computer system.
3
If a notice or notification which is required by these Regulations to be given to an appropriate office is given in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been given to, and received by, an appropriate office on the date on which it is recorded on an official computer system.
4
In this regulation —
a
“electronic communications” has the meaning given by section 132(10) of the Finance Act 1999 ;
b
“official computer system” means a computer system maintained by or on behalf of the Board to —
i
send or receive information, or
ii
process or store information.
PART 2
CLAIMS
Interpretation of this Part
4
In this Part (and Part 3) “the relevant date”, in relation to a claim for a tax credit, means —
a
in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding regulations 7 and 8;
b
in cases where sub-paragraph (b) of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding regulations 7 and 8;
c
in any other case, the date on which the claim is received by an appropriate office.
Manner in which claims to be made
5
1
This regulation prescribes the manner in which a claim for a tax credit is to be made.
2
A claim must be made to an appropriate office —
a
in writing on a form approved or authorised by the Board for the purpose of the claim, or
b
in such other manner as the Board may accept as sufficient in the circumstances of any particular case.
3
A claim must contain the information requested on the form (or such of that information as the Board may accept as sufficient in the circumstances of the particular case).
4
In particular, a claim must include in respect of every person by whom the claim is made —
a
a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or
b
information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or
c
an application for a national insurance number to be allocated to the person which is accompanied by information or evidence enabling such a number to be so allocated.
This paragraph is subject to paragraph (6).
5
“National insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 .
6
Paragraph (4) does not apply if the Board are satisfied that the person or persons by whom the claim was made had a reasonable excuse for making a claim which did not comply with the requirements of that paragraph.
7
At any time after a claim has been made but before the Board have given notice of their decision under section 14(1) of the Act in relation to the claim, the person or persons by whom the claim was made may amend the claim by giving notice orally or in writing to an appropriate office.
Amended claims
6
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit which has been amended shall be treated as having been made as amended and, subject to regulations 7 and 8, as having been made on the date prescribed by paragraph (3).
2
The circumstances prescribed by this paragraph are where a person has amended or persons have amended the claim in accordance with regulation 5(7).
3
The date prescribed by this paragraph is the date on which the claim being amended was received by an appropriate office.
Time limit for claims (if otherwise entitled to tax credit up to three months earlier)
7
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit received by an appropriate office shall be treated as having been made on the date prescribed by paragraph (3).
2
The circumstances prescribed by this paragraph are those where the person or persons by whom the claim is made would (if a claim had been made) have been entitled to the tax credit either —
a
on the date falling 3 months before the relevant date (or on 6th April 2003, if later); or
b
at any later time in the period beginning on the date in sub-paragraph (a) and ending on the relevant date.
3
The date prescribed by this paragraph is the earliest date falling within the terms of paragraph (2)(a) or (b) when the person or the persons by whom the claim is made would (if a claim had been made) have become entitled to the tax credit.
Date of claims — disability element of working tax credit
8
1
In the circumstances prescribed by paragraph (2) the claim referred to in sub-paragraph (f) of that paragraph shall be treated as having been made on the date prescribed by paragraph (3).
2
The circumstances prescribed by this paragraph are where —
a
a claim for working tax credit including the disability element (“the original claim”) was made by a person or persons;
b
on the original claim, the decision of the Board under section 14(1) of the Act was not to make an award of the tax credit;
c
the reason for that decision was that the person or any of the persons did not satisfy paragraph (2) of regulation 9 of the Working Tax Credit Regulations ;
d
at the relevant date in relation to the original claim, the person or any of the persons had made a claim for any of the benefits referred to in that paragraph that had not been determined;
e
after that date, the claim for the benefit was determined in favour of the person by whom it was made; and
f
a further claim for working tax credit including the disability element is made by the person or persons, within 3 months of the date that the claim for the benefit was determined.
3
The date prescribed by this paragraph is —
a
the first date in respect of which the benefit claimed was payable; or
b
if later, the date on which the original claim was made (or treated as made under regulation 7).
Advance claims before the year begins
9
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.
2
The circumstances prescribed by this paragraph are where a tax credit is claimed for a tax year by making a claim before the tax year begins.
3
This regulation shall cease to have effect in relation to the tax year beginning on 6th April 2004 and subsequent tax years
Advance claims — working tax credit
10
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.
2
The circumstances prescribed by this paragraph are where —
a
the tax credit in question is working tax credit; and
b
the case falls within sub-paragraph (b) of the First Condition in regulation 4(1) of the Working Tax Credit Regulations (person who has accepted an offer of work which is expected to commence within 7 days).
3
In the circumstances prescribed by paragraph (2) —
a
an award on a claim for tax credit may be made subject to the condition that the requirements for entitlement are satisfied no later than the date prescribed by paragraph (4); and
b
if those requirements are satisfied no later than that date, the claim shall be treated as being made on the date on which they are satisfied.
4
The date prescribed by this paragraph is the date falling 7 days after the relevant date.
Circumstances in which claims to be treated as made — notices containing provision under section 17(2)(a), (4)(a) or (6)(a) of the Act
11
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit is to be treated as made.
2
The circumstances prescribed by this paragraph are where (in the case where there has been a previous single claim) a person has or (in the case where there has been a previous joint claim) both persons have made a declaration in response to provision included in a notice under section 17 of the Act by virtue of —
a
subsection (2)(a) of that section;
b
subsection (4)(a) of that section;
c
subsection (6)(a) of that section; or
d
any combination of those subsections.
The declaration made shall (subject to regulation 5(3)) be treated as a claim for tax credit by that person or persons for the tax year following that to which the notice relates.
3
The claim shall be treated as made —
a
in a case where the declaration is made by the date specified in the notice for the purposes of subsection (2) or (4), as the case may be, of section 17 of the Act, on the 6th April preceding that date;
b
in any other case, on the latest date on which the declaration is received by an appropriate office (subject to the application of regulation 7).
Circumstances in which claims to be treated as made — notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act
12
1
In either of the circumstances prescribed by paragraphs (2) and (4) a claim for a tax credit is to be treated as made.
2
The circumstances prescribed by this paragraph are where a person is or persons are treated as having made a declaration in response to provision included in a notice under section 17 of the Act by virtue of —
a
subsection (2)(b) of that section, and
b
subsection (4)(b) of that section,
or a combination of those subsections and subsection (6)(b) of that section.
3
The declaration referred to in paragraph (2) shall (subject to regulation 5(3)) be treated as a claim by that person or persons for tax credit for the tax year following that to which the notice relates.
4
The circumstances prescribed by this paragraph are where a person or any of the persons has —
a
made a statement under paragraph (b) of subsection (2) of section 17 of the Act in response to such a notice by the date specified for the purposes of that subsection, or
b
made a statement under paragraph (b) of subsection (4) of that section in response to such a notice by the date specified for the purposes of that subsection,
or a combination of any of those subsections and subsection (6)(b) of that section.
5
The notice referred to in paragraph (4), together with (and as corrected by) the statement or statements there referred to, shall (subject to regulation 5(3)) be treated as a claim for tax credit by that person or persons for the tax year following that to which the notice relates.
6
The claim shall be treated as made on the 6th April preceding the dates specified in the notice for the purposes of subsections (2) or (4) of section 17 of the Act.
7
Paragraph (5) shall not apply —
a
in the case where there has been a previous single claim (to which the notice relates), the person by whom it was made could no longer make a single claim; or
b
in the case where there has been a previous joint claim (to which the notice relates), the persons by whom it was made could no longer jointly make a joint claim.
Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple
13
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit made by one member of a married couple or an unmarried couple is to be treated as also made by the other member of the married couple or unmarried couple.
2
The circumstances prescribed by this paragraph are those where one member of a married couple or an unmarried couple is treated by regulation 12 as having made a claim for a tax credit in response to a notice under section 17 of the Act given to both members of the couple.
Circumstances in which awards to be conditional and claims treated as made — decisions under section 14(1) of the Act made before 6th April 2003
14
1
In the circumstances prescribed by paragraph (2) an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied on 6th April 2003.
2
The circumstances prescribed by this paragraph are those where —
a
an advance claim (under regulation 9) for a tax credit has been made for the tax year beginning on 6th April 2003; and
b
the Board give notice of their decision under section 14(1) of the Act before that date.
3
Where, in a case falling within the terms of paragraph (2), —
a
notification is given before 6th April 2003 of a change of circumstances (other than one increasing the maximum rate at which a person or persons may be entitled to a tax credit) which is expected to continue at that date, or
b
the Board have reasonable grounds before that date for believing that the requirements for entitlement are otherwise expected to differ on that date from those in the claim,
the person or persons making the claim shall be treated as making a new claim (on the basis of the altered requirements for entitlement, together with so much of those requirements stated in the original claim as remain unchanged) in the place of the original claim.
Persons who die after making a claim
15
1
This regulation applies where any person who has made a claim for a tax credit dies —
a
before the Board have made a decision in relation to that claim under section 14(1) of the Act;
b
having given a notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to the tax credit, before the Board have made a decision whether (and, if so, how) to amend the award of tax credit made to him or them; or
c
where the tax credit has been awarded for the whole or part of a tax year, after the end of that tax year but before the Board have made a decision in relation to the award under section 18(1), (5), (6) or (9) of the Act.
2
In the case of a single claim, the personal representatives of the person who has died may proceed with the claim in the name of that person.
3
In the case of a joint claim where only one of the persons by whom the claim was made has died, the other person with whom the claim was made may proceed with the claim in the name of the person who has died as well as in his own name.
4
In the case of a joint claim where both the persons by whom the claim was made have died, the personal representatives of the last of them to die may proceed with the claim in the name of both persons who have died.
5
For the purposes of paragraph (4), where persons have died in circumstances rendering it uncertain which of them survived the other —
a
their deaths shall be presumed to have occurred in order of seniority; and
b
the younger shall be treated as having survived the elder.
Persons who die before making joint claims
16
1
This regulation applies where one member of a married couple or an unmarried couple dies and the other member of the married couple or the unmarried couple wishes to make a joint claim for a tax credit
2
The member who wishes to make the claim may make and proceed with the claim in the name of the member who has died as well as in his own name.
3
Any claim made in accordance with this regulation shall be for a tax credit for a period ending with —
a
the date of the death of the member of the married couple or unmarried couple who has died; or
b
if earlier, 5th April in the tax year to which the claim relates.
Circumstances where one person may act for another in making a claim — receivers etc.
17
1
In the circumstances prescribed by paragraph (2) any receiver or other person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in making a claim for a tax credit.
2
The circumstances prescribed by this paragraph are where —
a
a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and
b
there are any of the following —
i
a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;
ii
in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; and
iii
in Northern Ireland, a controller appointed by the High Court, with power to make a claim for a tax credit on behalf of the person.
Circumstances where one person may act for another in making a claim — other appointed persons
18
1
In the circumstances prescribed by paragraph (2) any person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in making a claim for a tax credit.
2
The circumstances prescribed by this paragraph are where —
a
a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and
b
in relation to that person, there is a person appointed under —
i
regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987 ;
ii
regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 ; or
iii
paragraph (3).
3
Where there is no person mentioned in regulation 17(2)(b) in relation to the person who is unable to act, the Board may appoint under this paragraph a person who —
a
has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act; and
b
if a natural person, is aged 18 years or more.
4
An appointment under paragraph (3) shall end if —
a
the Board terminate it;
b
the person appointed has resigned from the appointment having given one month’s notice in writing to the Board of his resignation; or
c
the Board are notified that a receiver or other person mentioned in regulation 17(2)(b) has been appointed in relation to the person who is unable to make a claim.
PART 3
NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES
Interpretation of this Part
19
In this Part “the notification date”, in relation to a notification, means —
a
the date on which the notification is given to an appropriate office; or
b
in cases where regulation 24 applies, the date on which the notification would be treated by that regulation as being given disregarding regulations 25 and 26.
Increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification
20
1
Any change of circumstances of a description prescribed by paragraph (2) which may increase the maximum rate at which a person or persons may be entitled to tax credit is to do so only if notification of it has been given in accordance with this Part.
2
The description of changes of circumstances prescribed by this paragraph are changes of circumstances other than those in consequence of which the Board have given notice of a decision under section 16(1) of the Act in accordance with section 23 of the Act.
Requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceases
21
1
Where a person has or persons have claimed a tax credit, notification is to be given within the time prescribed by paragraph (3) if there is a change of circumstances of the description prescribed by paragraph (2) which may decrease the rate at which he is or they are entitled to the tax credit or mean that he ceases or they cease to be entitled to the tax credit.
2
The description of changes of circumstances prescribed by this paragraph are changes of circumstances as a result of which —
a
entitlement to the tax credit ceases by virtue of section 3(4) of the Act; or
b
there is a change in the relevant child care charges which falls within regulation 16(1)(b)(omitting paragraph (i)) of the Working Tax Credit Regulations .
3
The time prescribed by this paragraph is the period of 3 months beginning on the date on which the change of circumstances occurs or, if later, the period of 3 months beginning on 6th April 2003.
Manner in which notifications to be given
22
1
This regulation prescribes the manner in which a notification is to be given.
2
A notification must be given to an appropriate office.
3
A notification may be given orally or in writing.
4
At any time after a notification has been given but before the Board have made a decision under section 15(1) or 16(1) of the Act in consequence of the notification, the person or persons by whom the notification was given may amend the notification by giving notice orally or in writing to an appropriate office.
Person by whom notification may be, or is to be, given
23
1
In the case of a single claim, notification is to be given by the person by whom the claim for a tax credit was made.
2
In the case of a joint claim, notification may be given by either member of the married couple or unmarried couple by whom the claim for a tax credit was made.
Amended notifications
24
1
In the circumstances prescribed by paragraph (2) a notification which has been amended shall be treated as having been given as amended and, subject to regulations 25 and 26, as having been given on the date prescribed by paragraph (3).
2
The circumstances prescribed by this paragraph are where the person or persons by whom the notification is given amends or amend the notification in accordance with regulation 22(4).
3
The date prescribed by this paragraph is the date on which the notification being amended was given to an appropriate office.
Date of notification — cases where change of circumstances which may increase the maximum rate
25
1
Where a notification of a change of circumstances which may increase the maximum rate at which a person or persons may be entitled to tax credit is given in the circumstances prescribed by paragraph (2), that notification is to be treated as having been given on the date specified by paragraph (3).
2
The circumstances prescribed by this paragraph are where notification is given to an appropriate office of a change of circumstances which has occurred other than in the circumstances prescribed by regulation 26(2).
3
The date specified by this paragraph is —
a
the date falling 3 months before the notification date; or
b
if later, the date of the change of circumstances.
Date of notification — disability element and severe disability element for working tax credit
26
1
In the circumstances prescribed by either paragraph (2) or (3), the notification of a change of circumstances referred to in sub-paragraph (f) of either of those paragraphs is to be treated as having been given on the date specified by paragraph (4).
2
The circumstances prescribed by this paragraph are where —
a
a claim for working tax credit including the disability element, the severe disability element, or both those elements (“the original claim”) was made by a person or persons;
b
on the original claim, the decision of the Board under section 14(1) of the Act was not to award the element, or to award it without one or both of those elements;
c
the reason for that decision was that the person or any of the persons was not entitled to the element because he did not satisfy regulation 9(2), or regulation 17(2), as the case may be, of the Working Tax Credit Regulations;
d
at the relevant date in relation to the original claim, the person or any of the persons had made a claim for any of the benefits referred to in those regulations that had not been determined;
e
after that date, the claim for the benefit was determined in favour of the person by whom it was made; and
f
notification is given of the change of circumstances which results in the person or any of the persons becoming entitled to that element or those elements, as the case may be, within three months of the date that the claim for the benefit was determined.
3
The circumstances prescribed by this paragraph are where —
a
a notification was given of a change of circumstances which might result in the person or any of the persons by whom the claim was made becoming entitled to the disability element or the severe disability element of working tax credit (“the original notification”);
b
on the notification, the decision of the Board under section 15(1) of the Act was not to amend the award of the tax credit made to him or them;
c
the reason for that decision was that the person or any of the persons was not entitled to the element because he did not satisfy regulation 9(2), or regulation 17(2), as the case may be, of the Working Tax Credit Regulations;
d
at the notification date in relation to the original notification, the person or either of the persons had made a claim that had not been determined for any of the benefits referred to in those Regulations;
e
after that date, the claim for the benefit was determined in favour of the person by whom it was made; and
f
a further notification of the change of circumstances is given by the person or any of the persons, within three months of the date that the claim for benefit was determined.
4
The date prescribed by this paragraph is —
a
the first date in respect of which the benefit claimed is payable; or
b
if later, the date on which —
i
in the circumstances prescribed by paragraph (2), the original claim was made (or treated as made under regulation 7); or
ii
in the circumstances prescribed by paragraph (3), the original notification was given (or treated as given under regulation 25).
Advance notification
27
1
In either of the circumstances prescribed by paragraphs (2) and (3) a notification of a change of circumstances may be given for a period after the date on which it is given.
2
The circumstances prescribed by this paragraph are those prescribed by regulation 10(2) (working tax credit: person who has accepted an offer of work expected to commence within 7 days), the reference to “the claim” being read as a reference to the notification.
3
The circumstances prescribed by this paragraph are where a tax credit has been claimed for the tax year beginning on 6th April 2003 by making a claim before that tax year begins, and the notification relates to that tax year and is given before that date.
4
In the circumstances prescribed by paragraph (2), an amendment of an award of a tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at the time prescribed by paragraph (5).
5
The time prescribed by this paragraph is the latest date which —
a
is not more than 7 days after the date on which the notification is given; and
b
falls within the period of award in which the notification is given.
6
“Period of award” shall be construed in accordance with section 5 of the Act.
Circumstances where one person may act for another in giving a notification — receivers etc.
28
1
In the circumstances prescribed by paragraph (2) any receiver or other person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in giving a notification.
2
The circumstances prescribed by this paragraph are where —
a
a person is unable for the time being to give a notification; and
b
there are any of the following —
i
a receiver appointed by the Court of Protection with power to proceed with a claim for a tax credit on behalf of the person;
ii
in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; and
iii
in Northern Ireland, a controller appointed by the High Court, with power to proceed with a claim for a tax credit on behalf of the person.
Circumstances where one person may act for another in giving a notification — other appointed persons
29
1
In the circumstances prescribed by paragraph (2) any person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in giving a notification.
2
The circumstances prescribed by this paragraph are where —
a
a person is unable for the time being to give a notification; and
b
in relation to that person, there is a person appointed under —
i
regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987;
ii
regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987; or
iii
regulation 18(3);
and the provisions of regulation 18(3) shall apply to notifications and (under regulation 36) responses to notices under section 17 of the Act, as they apply to claims.
PART 4
NOTICES TO PROVIDE INFORMATION OR EVIDENCE
Employers
30
1
For the purposes of sections 14(2)(b), 15(2)(b), 16(3)(b) and 19(2)(b) of the Act the persons specified in paragraph (2) are prescribed, and, in relation to those persons, the information or evidence specified in paragraph (4) is prescribed.
2
The persons specified in this paragraph are —
a
any person named by a person or either of the persons by whom a claim for a tax credit is made as his employer or the employer of either of them; and
b
any person whom the Board have reasonable grounds for believing to be an employer of a person or either of the persons by whom such a claim is made.
3
“Employer” has the meaning given by section 25(5) of the Act.
4
The information or evidence specified in this paragraph is information or evidence, including any documents or certificates, which relates to —
a
the claim for the tax credit in question;
b
the award of the tax credit in question; or
c
any question arising out of, or under, that claim or award.
Persons by whom child care is provided
31
1
For the purposes of sections 14(2)(b), 15(2)(b), 16(3)(b) and 19(2)(b) of the Act the persons specified in paragraph (2) are prescribed, and, in relation to those persons, the information or evidence specified in paragraph (3) is prescribed.
2
The persons specified in this paragraph are —
a
any person named by a person or persons by whom a claim for the child care element of working tax credit is made as being, in relation to him or either of them, a person by whom child care is provided; and
b
any person whom the Board have reasonable grounds for believing to be, in relation to a person or persons by whom such a claim is made, a person by whom child care is provided.
3
The information or evidence specified in this paragraph is information or evidence, including any documents or certificates, which relates to —
a
the claim for the tax credit in question;
b
the award of the tax credit in question; or
c
any question arising out of, or under, that claim or award.
4
“Child care” has the meaning given by regulation 14(2) of the Working Tax Credit Regulations .
Dates to be specified in notices under section 14(2), 15(2), 16(3), 18(10) or 19(2) of the Act
32
In a notice under section 14(2), 15(2), 16(3), 18(10) or 19(2) of the Act, the date which may be specified shall not be less than 30 days after the date of the notice.
PART 5
FINAL DECISIONS
Dates to be specified in notices under section 17 of the Act
33
In a notice under section 17 of the Act —
a
the date which may be specified for the purposes of subsections (2) and (4) of that section shall not be later than 6th July following the end of the tax year to which the notice relates;
b
the date which may be specified for the purposes of subsection (8) of that section shall not be later than 6th July following the end of the tax year after the tax year to which the notice relates.
Manner and form in which declaration or statement in response to a notice under section 17 of the Act to be made
34
A declaration or statement in response to a notice under section 17 of the Act must be made —
a
in writing on a form approved by the Board for that purpose, or
b
in such other manner as the Board may accept as sufficient in the circumstances of any particular case.
Circumstances where one person may act for another in response to a notice under section 17 of the Act — receivers etc.
35
1
In the circumstances prescribed by paragraph (2) any receiver or other person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in response to a notice under section 17 of the Act.
2
The circumstances prescribed by this paragraph are where —
a
a person is unable for the time being to act in response to a notice under section 17 of the Act; and
b
there are any of the following —
i
a receiver appointed by the Court of Protection with power to proceed with a claim for a tax credit on behalf of the person;
ii
in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; and
iii
in Northern Ireland, a controller appointed by the High Court, with power to proceed with a claim for a tax credit and proceed with the claim on behalf of the person.
Circumstances where one person may act for another in response to a notice under section 17 of the Act
36
1
In the circumstances prescribed by paragraph (2) any person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in response to a notice under section 17 of the Act.
2
The circumstances prescribed by this paragraph are where —
a
a person is unable for the time being to act in response to a notice under section 17 of the Act; and
b
in relation to that person, there is a person appointed under —
i
regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987;
ii
regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987; or
iii
regulation 18(3).
Nick Montagu
Ann Chant
Two of the Commissioners of Inland Revenue
31st July 2002


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Health Professions Order 2001 (Consequential Amendments) Order 2002 and shall come into force on 17th April 2002.
Consequential amendments
2
The enactments specified in the Schedule to this Order are amended as there specified.
Signed by authority of the Secretary of State
John Hutton
Minister of State,
Department of Health
27th March 2002


text:
PART I
General
Citation, commencement and interpretation
1
1
These Regulations may be cited as the State Pension Credit Regulations 2002 and shall come into force on 6th October 2003.
2
In these Regulations —
“ the Act ” means the State Pension Credit Act 2002;
“the 1992 Act ” means the Social Security Contributions and Benefits Act 1992 ;
“the appointed day” means the day appointed under section 13(3) of the Act;
“attendance allowance” means —
an attendance allowance under section 64 of the 1992 Act;
an increase of disablement pension under section 104 or 105 of the 1992 Act;
a payment under regulations made in exercise of the power conferred by paragraph 7(2)(b) of Part II of Schedule 8 to the 1992 Act;
an increase of an allowance which is payable in respect of constant attendance under paragraph 4 of Part I of Schedule 8 to the 1992 Act;
a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 or any analogous payment; or
any payment based on need for attendance which is paid as part of a war disablement pension;
“benefit week” means the period of 7 days beginning on the day on which, in the claimant’s case, state pension credit is payable;
“care home” has the meaning it has for the purposes of the Care Standards Act 2000 by virtue of section 3 of that Act;
“the Claims and Payments Regulations ” means the Social Security (Claims and Payments) Regulations 1987 ;
“close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or the spouse of any of the preceding persons or, if that person is one of an unmarried couple, the other member of that couple;
“ Eileen Trust ” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;
“ the Fund ” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992;
“full-time student” has the meaning prescribed in regulation 61(1) of the Income Support Regulations ;
“the Income Support Regulations” means the Income Support (General) Regulations 1987 ;
“the Independent Living Fund ” means the charitable trust established out of funds provided by the Secretary of State for the purpose of providing financial assistance to those persons incapacitated by or otherwise suffering from very severe disablement who are in need of such assistance to enable them to live independently;
“the Independent Living Funds ” means the Independent Living Fund, the Independent Living (Extension) Fund and the Independent Living (1993) Fund ;
“the Independent Living (Extension) Fund” means the Trust of that name established by a deed dated 25th February 1993 and made between the Secretary of State for Social Security of the one part and Robin Glover Wendt and John Fletcher Shepherd of the other part;
“the Independent Living (1993) Fund” means the Trust of that name established by a deed dated 25th February 1993 and made between the Secretary of State for Social Security of the one part and Robin Glover Wendt and John Fletcher Shepherd of the other part;
“the Jobseeker’s Allowance Regulations ” means the Jobseeker’s Allowance Regulations 1996 ;
“the Macfarlane (Special Payments) Trust ” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;
“the Macfarlane (Special Payments) (No. 2) Trust ” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;
“the Macfarlane Trust ” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;
“patient” means a person (other than a prisoner) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 ;
“pension fund holder” means with respect to a personal pension scheme or retirement annuity contract, the trustees, managers or scheme administrators, as the case may be, of the scheme or contract concerned;
“policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;
“prisoner” means a person who —
is detained in custody pending trial or sentence upon conviction or under a sentence imposed by a court; or
is on temporary release in accordance with the provisions of the Prison Act 1952 or the Prisons (Scotland) Act 1989 ,
other than a person detained in hospital under the provisions of the Mental Health Act 1983 , or in Scotland, under the provisions of the Mental Health (Scotland) Act 1984 or the Criminal Procedure (Scotland) Act 1995 ;
“qualifying person” means a person in respect of whom payment has been made from the Fund or the Eileen Trust;
“water charges” means —
as respects England and Wales, any water and sewerage charges under Chapter 1 of Part V of the Water Industry Act 1991 ;
as respects Scotland, any water and sewerage charges under Schedule 11 to the Local Government Finance Act 1992 ;
in so far as such charges are in respect of the dwelling which a person occupies as his home;
3
In these Regulations, unless the context otherwise requires, a member of a married or unmarried couple is referred to as a partner and both members are referred to as partners.
4
In these Regulations, unless the context otherwise requires, a reference —
a
to a numbered section is to the section of the Act bearing that number;
b
to a numbered Part is to the Part of these Regulations bearing that number;
c
to a numbered regulation or Schedule is to the regulation in, or Schedule to, these Regulations bearing that number;
d
in a regulation or Schedule to a numbered paragraph is to the paragraph in that regulation or Schedule bearing that number;
e
in a paragraph to a lettered or numbered sub-paragraph is to the sub-paragraph in that paragraph bearing that letter or number.
PART II
Entitlement and amount
Persons not in Great Britain
2
A person is to be treated as not in Great Britain if he is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland, but for this purpose, no person is to be treated as not habitually resident in the United Kingdom who is —
a
a worker for the purposes of Council Regulation ( EEC ) No. 1612/68 or (EEC) No. 1251/70 or a person with a right to reside in the United Kingdom pursuant to Council Directive No. 68/360/EEC or No. 73/148/EEC ; or
b
a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967 ; or
c
a person who has been granted exceptional leave to enter the United Kingdom by an immigration officer within the meaning of the Immigration Act 1971 , or to remain in the United Kingdom by the Secretary of State; or
d
a person who is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999 and who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom.
Persons temporarily absent from Great Britain
3
1
A person’s entitlement to state pension credit during periods of temporary absence from Great Britain is to continue —
a
for up to 4 weeks in the circumstances specified in paragraph (2);
b
for up to 8 weeks in the circumstances specified in paragraph (3).
2
The circumstances specified in this paragraph are that —
a
the period of the claimant’s absence from Great Britain is unlikely to exceed 52 weeks; and
b
while absent from Great Britain, the claimant continues to satisfy the other conditions of entitlement to state pension credit.
3
The circumstances specified in this paragraph are that —
a
the period of the claimant’s absence from Great Britain is unlikely to exceed 52 weeks;
b
while absent from Great Britain, the claimant continues to satisfy the other conditions of entitlement to state pension credit;
c
the claimant is accompanying a young person solely in connection with arrangements made for the treatment of that person for a disease or bodily or mental disablement; and
d
those arrangements relate to treatment —
i
outside Great Britain;
ii
during the period whilst the claimant is temporarily absent from Great Britain; and
iii
by, or under the supervision of, a person appropriately qualified to carry out that treatment.
4
In paragraph (3),
a
“young person” means a person who has not attained the age of 19, is treated as a child for the purposes of section 142 of the 1992 Act and lives with the claimant or the claimant’s partner; and
b
“appropriately qualified” means qualified in providing medical treatment, physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.
Persons receiving treatment outside Great Britain
4
For the purposes of the Act, a person who is not in Great Britain shall be treated as being in Great Britain during any period in which he is receiving treatment at a hospital or other institution outside Great Britain if the treatment is being provided under section 3 of the National Health Service Act 1977 or pursuant to arrangements made under section 23 of that Act or paragraph 13 of Schedule 2 to the National Health Service and Community Care Act 1990 .
Persons treated as being or not being members of the same household
5
1
A person is to be treated as not being a member of the same household as the claimant if —
a
he is living away from the claimant and —
i
he does not intend to resume living with the claimant; or
ii
his absence is likely to exceed 52 weeks except where there are exceptional circumstances (for example the person is in hospital or otherwise has no control over the length of his absence), and the absence is unlikely to be substantially more than 52 weeks;
b
he or the claimant is permanently in a care home;
c
he or the claimant is, or both are —
i
detained in a hospital provided under section 4 of the National Health Service Act 1977 (special hospitals) or section 90(1) of the Mental Health (Scotland) Act 1984 (provision of hospitals for patients requiring special security); or
ii
detained in custody pending trial or sentence upon conviction or under a sentence imposed by a court; or
iii
on temporary release in accordance with the provisions of the Prison Act 1952 or the Prison (Scotland) Act 1989 ;
d
the claimant is abroad and does not satisfy either the circumstances specified in paragraph (2) or in paragraph (3) of regulation 3 (persons temporary absent from Great Britain).
2
Subject to paragraph (1), partners shall be treated as members of the same household notwithstanding that they are temporarily living apart.
Amount of the guarantee credit
6
1
Except as provided in the following provisions of these Regulations, the standard minimum guarantee is —
a
£154 per week in the case of a claimant who has a partner;
b
£100 per week in the case of a claimant who has no partner.
2
Paragraph (3) applies in the case of —
a
prisoners; and
b
members of religious orders who are fully maintained by their order.
3
In a case to which this paragraph applies —
a
section 2(3) has effect with the substitution for the reference to the standard minimum guarantee in section 2(3)(a) of a reference to a nil amount; and
b
except in the case of a person who is a remand prisoner, nil is the prescribed additional amount for the purposes of section 2(3)(b).
4
Except in a case to which paragraph (3) applies, an amount additional to that prescribed in paragraph (1) shall be applicable under paragraph (5) if the claimant is treated as being a severely disabled person in accordance with paragraph 1 of Part I of Schedule I.
5
The additional amount applicable is —
a
except where paragraph (b) applies, £43.45 per week if paragraph 1(1)(a), (b) or (c) of Part I of Schedule I is satisfied; or
b
£86.90 per week if paragraph 1(1)(b) of Part I of Schedule I is satisfied otherwise than by virtue of paragraph 1(2)(b) of that Part and no one is entitled to and in receipt of an allowance under section 70 of the 1992 Act in respect of caring for either partner.
6
Except in a case to which paragraph (3) applies, an amount additional to that prescribed in paragraph (1) shall be applicable —
a
if paragraph 4 of Part II of Schedule I is satisfied (amount applicable for carers);
b
in accordance with Part III of Schedule I (amount applicable for former claimants of income support or income-based jobseeker’s allowance); or
c
except where paragraph (7) applies, in accordance with Schedule II (housing costs).
7
This paragraph applies in the case of a person who has been detained in custody for more than 52 weeks pending trial or sentence following conviction by a court.
8
The amount applicable if paragraph 4 of Part II of Schedule I is satisfied is £25.35 per week, and in the case of partners, this amount is applicable in respect of each partner who satisfies that paragraph.
9
In the case of a remand prisoner paragraph (6) shall apply as if sub-paragraphs (a) and (b) were omitted.
10
In this regulation, “remand prisoner” means a person who, for a period not exceeding 52 weeks, has been detained in custody on remand pending trial or, as a condition of bail, required to reside in a hostel approved under section 27(1) of the Probation Service Act 1993 or, as the case may be, detained pending sentence upon conviction.
Savings Credit
7
1
The percentage prescribed for the purposes of determining —
a
the maximum savings credit is 60 per cent.;
b
“amount A” in section 3(4) is 60 per cent.;
c
“amount B” in section 3(4) is 40 per cent.
2
The amount prescribed for the savings credit threshold is £77 for a claimant who has no partner and £123 for a claimant who has a partner.
3
The maximum savings credit shall be taken to be Nil in the case of —
a
prisoners; and
b
members of religious orders who are fully maintained by their order.
Special groups
8
Schedule III shall have effect in the case of members of polygamous marriages and patients.
Qualifying income for the purposes of savings credit
9
For the purposes of section 3 (savings credit), all income is to be treated as qualifying income except the following which is not to be treated as qualifying income —
a
working tax credit;
b
incapacity benefit;
c
a contribution-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 ;
d
severe disablement allowance;
e
maternity allowance;
f
payments referred to in regulation 15(5)(d) (maintenance payments).
Assessed income period
10
1
For the purposes of section 6(2)(b) (circumstances in which the Secretary of State is prevented from specifying an assessed income period), the circumstances are —
a
in the case of partners, one partner is under the age of 60; or
b
state pension credit is awarded, or awarded at a higher rate, because an element of the claimant’s retirement provision which is due to be paid to the claimant stops temporarily.
2
The circumstances prescribed for the purposes of section 7(4) (circumstances in which assessed amounts are deemed not to change) are that —
a
the claimant’s retirement pension scheme or annuity contract contains no provision for periodic increases in the amount payable; or
b
the assessed income comprises income from capital other than income to which paragraph (7) applies.
3
Paragraphs (4) and (5) do not apply where the assessed amount comprises income from capital.
4
Where the Secretary of State is informed that the arrangements under which the assessed amount is paid contains provision —
a
for the payment to be increased periodically;
b
for the date on which the increase is to be paid; and
c
for determining the amount of the increase,
the assessed amount shall be deemed to increase from the day specified in paragraph (5) by an amount determined by applying those provisions to the amount payable apart from this paragraph.
5
The day specified in this paragraph is —
a
if the benefit week commences on the date on which the increase is to be paid, that day;
b
if sub-paragraph (a) does not apply, the first day of the next benefit week to commence after that date.
6
Except where paragraph (4) applies, the assessed amount shall be deemed to increase —
a
on the next pay day following the date in April each year on which increases under section 150(1)(c) of the Administration Act come into force; and
b
by an amount produced by applying to the assessed amount the same percentage increase as that applied for the purposes of additional pensions under section 150(1)(c) and 151(1) of the Administration Act.
7
Where the assessed amount comprises income from capital, it shall be deemed to increase or decrease —
a
on the first day of the next benefit week to commence following the day on which the income increases or decreases; and
b
by an amount equal to the change in the claimant’s income produced by applying to his income changes made to the yields capital is deemed to produce, or to the capital amounts, specified in regulation 15(6), or to both if both are changed.
8
In paragraph (6), “pay day” means the day on which state pension credit is normally paid to the claimant.
Retirement provision in assessed income period
11
Where an element of a person’s retirement provision ceases to be payable by one source but —
a
responsibility for that element is assumed by another source, income from both those sources shall be treated as income from the same source; or
b
in consequence of that element ceasing, income of a different description becomes payable from a different source, that income shall be treated as income of the same description from the same source as the element which ceased to be payable.
End of assessed income period
12
An assessed income period shall end at such time as —
a
the claimant no longer satisfies a condition of entitlement to state pension credit;
b
payments of an element of the claimant’s retirement provision which is due to be paid to him stops temporarily or the amount paid is less than the amount due and in consequence his award of state pension credit is superseded under section 10 of the Social Security Act 1998 ;
c
a claimant who has no partner is provided with accommodation in a care home other than on a temporary basis.
Small amounts of state pension credit
13
Where the amount of state pension credit payable is less than 10 pence per week, the credit shall not be payable unless the claimant is in receipt of another benefit payable with the credit.
PART III
Income
Calculation of income and capital
14
The income and capital of —
a
the claimant; and
b
any partner of the claimant,
shall be calculated in accordance with the rules set out in this Part; and any reference in this Part to the claimant shall apply equally to any partner of the claimant.
Income for the purposes of the Act
15
1
For the purposes of section 15(1)(e) (income), all social security benefits are prescribed except —
a
disability living allowance;
b
attendance allowance payable under section 64 of the 1992 Act;
c
an increase of disablement pension under section 104 or 105 of the 1992 Act;
d
a payment under regulations made in exercise of the power conferred by paragraph 7(2)(b) of Part II of Schedule 8 to the 1992 Act ;
e
an increase of an allowance payable in respect of constant attendance under paragraph 4 of Part I of Schedule 8 to the 1992 Act;
f
any child special allowance payable under section 56 of the 1992 Act;
g
any guardian’s allowance payable under section 77 of the 1992 Act;
h
any increase for a dependant, other than the claimant’s partner, payable in accordance with Part IV of the 1992 Act;
i
any social fund payment made under Part VIII of the 1992 Act;
j
child benefit payable in accordance with Part IX of the 1992 Act;
k
Christmas bonus payable under Part X of the 1992 Act;
l
any benefit similar to those mentioned in the preceding provisions of this paragraph payable under legislation having effect in Northern Ireland.
2
For the purposes of section 15(1)(f) (foreign social security benefits), income includes all foreign social security benefits which are similar to the social security benefits prescribed under paragraph (1).
3
Where the payment of any social security benefit prescribed under paragraph (1) is subject to any deduction (other than an adjustment specified in paragraph (4)) the amount to be taken into account under paragraph (1) shall be the amount before the deduction is made.
4
The adjustments specified in this paragraph are those made in accordance with —
a
the Social Security (Overlapping Benefits) Regulations 1979 ;
b
the Social Security (Hospital In-Patients) Regulations 1975 ;
c
section 30DD or section 30E of the 1992 Act (reductions in incapacity benefit in respect of pensions and councillor’s allowances).
5
For the purposes of section 15(1)(j) (income to include income of prescribed descriptions), income of the following descriptions is prescribed —
a
any payment made under article 37 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 ;
b
a pension paid to victims of National Socialist persecution under any special provision made by the law of the Federal Republic of Germany, or any part of it, or of the Republic of Austria;
c
payments under a scheme made under the Pneumoconiosis etc. (Worker’s Compensation) Act 1979 ;
d
payments made towards the maintenance of the claimant by his spouse or former spouse or towards the maintenance of the claimant’s partner by his spouse or former spouse, including payments made —
i
under a court order;
ii
under an agreement for maintenance; or
iii
voluntarily;
e
payments due from any person in respect of board and lodging accommodation provided by the claimant, and for this purpose “board and lodging accommodation” has the same meaning as in paragraph 8(2) of Schedule IV;
f
payments consisting of royalties or other sums received as a consideration for the use of, or the right to use, any copyright, patent or trade mark; and
g
any payment made to the claimant in respect of any book registered under the Public Lending Right Scheme 1982 .
6
For the purposes of section 15(2), a claimant’s capital, other than capital disregarded under Schedule V, shall be deemed to yield a weekly income —
a
in the case of a claimant residing permanently in accommodation to which paragraph (7) applies, of £1 for each £500 in excess of £10,000 and £1 for any excess which is not a complete £500;
b
in any other case, of £1 for each £500 in excess of £6,000 and £1 for any excess which is not a complete £500.
7
This paragraph applies to accommodation provided —
a
in a care home;
b
in an establishment run by the Abbeyfield Society (including all bodies corporate or incorporate which are affiliated to the Society);
c
under section 3 of, and Part II of the Schedule to, the Polish Resettlement Act 1947 (provision of accommodation) where the claimant requires personal care;
d
under sections 21 to 24 of the National Assistance Act 1948 (provision of accommodation), or, in Scotland, under section 13B or 59 of the Social Work (Scotland) Act 1968 or section 7 of the Mental Health (Scotland) Act 1984 (functions of local authorities) where —
i
the home in which the accommodation is provided is either owned and managed or owned or managed by a local authority; and
ii
the claimant occupies the accommodation other than on a temporary basis.
8
For the purposes of paragraph (6), a person shall be treated as residing permanently in the accommodation —
a
except where sub-paragraph (b) applies, notwithstanding that he is absent from it for a period not exceeding 52 weeks;
b
if it is accommodation to which paragraph (7)(c) applies —
i
notwithstanding that he is absent from it for a period not exceeding 13 weeks; and
ii
if he, with the agreement of the manager of the home, intends to return to it in due course.
Retirement pension income
16
There shall be added to the descriptions of income listed in section 16(1) (retirement pension income) the following paragraph —
k
any sum payable by way of pension out of money provided under the Civil List Act 1837 , the Civil List Act 1937 , the Civil List Act 1952 , the Civil List Act 1972 or the Civil List 1975 .
Calculation of weekly income
17
1
Except where paragraph (2) and (4) apply, for the purposes of calculating the weekly income of the claimant, where the period in respect of which a payment is made —
a
does not exceed a week, the whole of that payment shall be included in the claimant’s weekly income;
b
exceeds a week, the amount to be included in the claimant’s weekly income shall be determined —
i
in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;
ii
in a case where that period is three months, by multiplying the amount of the payment by 4 and dividing the product by 52;
iii
in a case where that period is a year, by dividing the amount of the payment by 52;
iv
in any other case, by multiplying the amount of the payment by 7 and dividing the product by the number of days in the period in respect of which it is made.
2
Where —
a
the claimant’s regular pattern of work is such that he does not work the same hours every week; or
b
the amount of the claimant’s income fluctuates and has changed more than once,
the weekly amount of that claimant’s income shall be determined —
i
if, in a case to which sub-paragraph (a) applies, there is a recognised cycle of work, by reference to his average weekly income over the period of the complete cycle (including, where the cycle involves periods in which the claimant does no work, those periods but disregarding any other absences); or
ii
in any other case, on the basis of —
aa
the last two payments if those payments are one month or more apart;
bb
the last four payments if the last two payments are less than one month apart; or
cc
such other payments as may, in the particular circumstances of the case, enable the claimant’s average weekly income to be determined more accurately.
3
For the purposes of paragraph (2)(b) the last payments are the last payments before the date the claim was made or treated as made or, if there is a subsequent supersession under section 10 of the Social Security Act 1998 , the last payments before the date of the supersession.
4
If a claimant is entitled to receive a payment to which paragraph (5) applies, the amount of that payment shall be treated as if made in respect of a period of a year.
5
This paragraph applies to —
a
royalties or other sums payable as a consideration for the use of, or the right to use, any copyright, patent or trade mark; and
b
any payment made to the claimant in respect of any book registered under the Public Lending Right Scheme 1982.
6
Where payments are made in a currency other than Sterling, the value of the payment shall be determined by taking the Sterling equivalent on the date the payment is made.
7
Income specified in Schedule IV is to be disregarded in the calculation of a claimant’s income.
8
Schedule V shall have effect so that —
a
the capital specified in Part I shall be disregarded for the purpose of determining a claimant’s income; and
b
the capital specified in Part II shall be disregarded for the purpose of determining a claimant’s income under regulation 15(6).
9
There shall be disregarded from a claimant’s earnings any sum specified in Schedule VI.
10
In the case of any income taken into account for the purpose of calculating a person’s income, there shall be disregarded —
a
any amount payable by way of tax;
b
any amount deducted by way of National Insurance Contributions under the 1992 Act or under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ;
c
one half of any sum payable by a claimant by way of a contribution towards an occupational pension scheme or a personal pension scheme.
Notional income
18
1
A claimant who has attained the qualifying age shall be treated as possessing —
a
the amount of any retirement pension income —
i
to which section 16(1)(a) to (e) applies;
ii
for which no claim has been made; and
iii
to which he might expect to be entitled if a claim for it were made;
b
income from an occupational pension scheme which the claimant elected to defer.
2
Where a person, aged not less than 60, is a person entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme, or is a party to, or a person deriving entitlement to a pension under, a retirement annuity contract, and —
a
he fails to purchase an annuity with the funds available in that scheme where —
i
he defers, in whole or in part, the payment of any income which would have been payable to him by his pension fund holder;
ii
he fails to take any necessary action to secure that the whole of any income which would be payable to him by his pension fund holder upon his applying for it, is so paid; or
iii
income withdrawal is not available to him under that scheme; or
b
in the case of a retirement annuity contract, he fails to purchase an annuity with the funds available under that contract,
the amount of any income foregone shall be treated as possessed by him, but only from the date on which it could be expected to be acquired were an application for it to be made.
3
The amount of any income foregone in a case to which either head (i) or (ii) of paragraph (2)(a) applies shall be the maximum amount of income which may be withdrawn from the fund.
4
The amount of any income foregone in a case to which either head (iii) of paragraph (2)(a) or paragraph (2)(b) applies shall be the income that the claimant could have received without purchasing an annuity had the funds held under the relevant scheme or retirement annuity contract been held under a personal pension scheme or occupational pension scheme where income withdrawal was available and shall be determined in the manner specified in paragraph (3).
5
In paragraph (2), “money purchase benefits” has the meaning it has in the Pensions Scheme Act 1993 .
6
A person shall be treated as possessing income of which he has deprived himself for the purpose of securing entitlement to state pension credit or increasing the amount of that benefit.
Calculation of capital in the United Kingdom
19
Capital which a claimant possesses in the United Kingdom shall be calculated —
a
except in a case to which paragraph (b) applies, at its current market or surrender value less —
i
where there would be expenses attributable to sale, 10 per cent.; and
ii
the amount of any encumbrance secured on it;
b
in the case of a National Savings Certificate —
i
if purchased from an issue the sale of which ceased before 1st July last preceding the first day on which state pension credit is payable or the date of determination of the claim, whichever is the earlier, or if there is a subsequent supersession, before 1st July preceding the date of the supersession, at the price which it would have realised on that 1st July, had it been purchased on the last day of that issue; or
ii
in any other case, at its purchase price.
Calculation of capital outside the United Kingdom
20
Capital which a claimant possesses in a country outside the United Kingdom shall be calculated —
a
in a case where there is no prohibition in that country against the transfer to the United Kingdom of an amount equal to its current market or surrender value in that country, at that value;
b
in a case where there is such a prohibition, at the price which it would realise if sold in the United Kingdom to a willing buyer,
less, where there would be expenses attributable to sale, 10 per cent., and the amount of any encumbrance secured on it.
Notional capital
21
1
A claimant shall be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to state pension credit or increasing the amount of that benefit except —
a
where that capital is derived from a payment made in consequence of any personal injury and is placed on trust for the benefit of the claimant; or
b
to the extent that the capital which he is treated as possessing is reduced in accordance with regulation 22 (diminishing notional capital rule); or
c
to the extent that the capital comprises assets administered on behalf of a person- —
i
by the High Court under the provisions of Order 80 of the Rules of the Supreme Court, by the County Court under Order 10 of the County Court Rules 1981 or by the Court of Protection; or
ii
in accordance with an order under Rule 43.15 of the Act of Sederunt (Rules of the Court of Session 1994)1994 or under Rule 131 of the Act of Sederunt (Rules of the Court, consolidation and amendment)1965 or under Rule 36.14 of the Ordinary Cause Rules 1993 or under Rule 128 of the Ordinary Cause Rules,
where the assets derive from an award of damages for a personal injury to that person.
2
Without prejudice to the generality of paragraph (1) a person who disposes of a capital resource shall be regarded as —
a
depriving himself of it if the disposal was by way of gift to a third party;
b
not depriving himself of it if the disposal was for the purpose of —
i
reducing or paying a debt owed by the claimant; or
ii
purchasing goods or services if the expenditure was reasonable in the circumstances of the claimant’s case.
Diminishing notional capital rule
22
1
Where a claimant is treated as possessing capital under regulation 21(1) (notional capital), the amount which he is treated as possessing —
a
in the case of a week that is subsequent to —
i
the relevant week in respect of which the conditions set out in paragraph (2) are satisfied, or
ii
a week which follows that relevant week and which satisfies those conditions,
shall be reduced by an amount determined under paragraph (2);
b
in the case of a week in respect of which sub-paragraph (1)(a) does not apply but where —
i
that week is a week subsequent to the relevant week, and
ii
that relevant week is a week in which the condition in paragraph (3) is satisfied,
shall be reduced by the amount determined under paragraph (3).
2
This paragraph applies to a benefit week where the claimant satisfies the conditions that —
a
he is in receipt of state pension credit; and
b
but for regulation 22(1), he would have received an additional amount of state pension credit in that benefit week;
and in such a case, the amount of the reduction for the purposes of paragraph (1)(a) shall be equal to that additional amount.
3
Subject to paragraph (4), for the purposes of paragraph (1)(b) the condition is that the claimant would have been entitled to state pension credit in the relevant week, but for regulation 22(1), and in such a case the amount of the reduction shall be equal to the aggregate of —
a
the amount of state pension credit to which the claimant would have been entitled in the relevant week but for regulation 22(1);
b
the amount of housing benefit (if any) equal to the difference between his maximum housing benefit and the amount (if any) of housing benefit which he is awarded in respect of the benefit week, within the meaning of regulation 2(1) of the Housing Benefit (General) Regulations 1987 (interpretation), which includes the last day of the relevant week;
c
the amount of council tax benefit (if any) equal to the difference between his maximum council tax benefit and the amount (if any) of council tax benefit which he is awarded in respect of the benefit week which includes the last day of the relevant week, and for this purpose “benefit week” has the same meaning as in regulation 2(1) of the Council Tax Benefit (General) Regulations 1992 (interpretation).
4
The amount determined under paragraph (3) shall be re-determined under that paragraph if the claimant makes a further claim for state pension credit and the conditions in paragraph (5) are satisfied, and in such a case —
a
sub-paragraphs (a) to (c) of paragraph (3) shall apply as if for the words “relevant week” there were substituted the words “relevant subsequent week”; and
b
subject to paragraph (6), the amount as re-determined shall have effect from the first week following the relevant subsequent week in question.
5
The conditions are that —
a
a further claim is made 26 or more weeks after —
i
the date on which the claimant made a claim for state pension credit in respect of which he was first treated as possessing the capital in question under regulation 22(1); or
ii
in a case where there has been at least one re-determination in accordance with paragraph (4), the date on which he last made a claim for state pension credit which resulted in the weekly amount being re-determined; or
iii
the date on which he last ceased to be in receipt of state pension credit,
whichever last occurred; and
b
the claimant would have been entitled to state pension credit but for regulation 22(1).
6
The amount as re-determined pursuant to paragraph (4) shall not have effect if it is less than the amount which applied in that case immediately before the re-determination and in such a case the higher amount shall continue to have effect.
7
For the purpose of this regulation —
a
“relevant week” means the benefit week in which the capital in question of which the claimant has deprived himself within the meaning of regulation 22(1) —
i
was first taken into account for the purpose of determining his entitlement to state pension credit; or
ii
was taken into account on a subsequent occasion for the purpose of determining or re-determining his entitlement to state pension credit on that subsequent occasion and that determination or re-determination resulted in his beginning to receive, or ceasing to receive, state pension credit;
and where more than one benefit week is identified by reference to heads (i) and (ii) of this sub-paragraph the later or latest such benefit week;
b
“relevant subsequent week” means the benefit week which includes the day on which the further claim or, if more than one further claim had been made, the last such claim was made.
Capital jointly held
23
Where a claimant and one or more persons are beneficially entitled in possession to any capital asset they shall be treated as if each of them were entitled in possession to the whole beneficial interest therein in an equal share and the foregoing provisions of this Part shall apply for the purposes of calculating the amount of capital which the claimant is treated as possessing as if it were actual capital which the claimant does possess.
Income paid to third parties
24
1
Any payment of income, other than a payment specified in paragraph (2), to a third party in respect of the claimant shall be treated as possessed by the claimant.
2
Paragraph (1) shall not apply in respect of a payment of income made under an occupational pension scheme or in respect of a pension or other periodical payment made under a personal pension scheme where —
a
a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, to Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980 ;
b
the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and
c
the person referred to in sub-paragraph (a) and his partner does not possess, or is not treated as possessing, any other income apart from that payment.
PART IV
Loss of benefit
Loss of benefit
25
1
The Social Security (Loss of Benefit) Regulations 2001 shall be amended in accordance with the following provisions of this regulation.
2
In regulation 2 (disqualification period), in —
i
paragraph (1) (a)(iii) and paragraph (3) (c) after the words “jobseeker’s allowance”, insert “, state pension credit”; and
ii
paragraph (1) (b)(iii) for the words “or jobseeker’s allowance”, substitute “jobseeker’s allowance or state pension credit”.
3
After regulation 3, insert —
Reduction in state pension credit
3A
1
Subject to the following provisions of this regulation, state pension credit shall be payable in the case of an offender for any week comprised in the disqualification period or in the case of an offender’s family member for any week comprised in the relevant period, as if the rate of benefit were reduced —
a
where the offender or the offender’s family member is pregnant or seriously ill, by 20 per cent. of the relevant sum; or
b
where sub-paragraph (a) does not apply, by 40 per cent. of the relevant sum.
2
In paragraph (1), the “relevant sum” is the amount applicable —
a
except where sub-paragraph (b) applies, in respect of a single claimant aged not less than 25 under paragraph 1(1) of Schedule 2 to the Income Support Regulations; or
b
if the claimant’s family member is the offender and the offender has not attained the age of 25, the amount applicable in respect of a person of the offender’s age under paragraph 1(1) of Part I of that Schedule,
on the first day of the disqualification period or, as the case may be, on the first day of the relevant period.
3
Payment of state pension credit shall not be reduced under this regulation to less than 10 pence per week.
4
A reduction under paragraph (1) shall, if it is not a multiple of 5 pence, be rounded to the nearest such multiple or, if it is a multiple of 2.5 pence but not of 5 pence, to the next lower multiple of 5 pence.
5
Where the rate of state pension credit payable to an offender or an offender’s family member changes, the rules set out above for a reduction in the credit payable shall be applied to the new rate and any adjustment to the reduction shall take effect from the first day of the first benefit week to start after the date of change.
6
In paragraph (5), “benefit week” has the same meaning as in regulation 1(2) of the State Pension Credit Regulations 2002.
7
A person of a prescribed description for the purposes of the definition of “family” in section 137(1) of the Benefits Act as it applies for the purpose of this regulation is —
a
a person who is an additional spouse for the purposes of section 12(1) of the State Pension Credit Act 2002 (additional spouse in the case of polygamous marriages);
b
a person aged 16 or over who is treated as a child for the purposes of section 142 of the Benefits Act.
Signed by authority of the Secretary of State for Work and Pensions.
Ian McCartney
Minister of State,
Department for Work and Pensions
11th July 2002


text:
Citation and commencement
1
1
This Order may be cited as the Central Derby Primary Care Trust (Establishment) Amendment Order 2002 and shall come into force on 1st April 2002.
2
In this Order “ the Order ” means the Central Derby Primary Care Trust Establishment Order 2000 .
Amendment of Schedule to the Order
2
In the Schedule to the Order (Area of Trust) after “Sinfin” there shall be added “Blagreaves”.
Signed by authority of the Secretary of State
Yvette Cooper
Parliamentary Under Secretary of State,
Department of Health
21st March 2002


text:
1
This Order may be cited as the Income Tax (Indexation) Order 2002.
2
1
The amounts which, unless Parliament otherwise determines, will be treated by virtue of sections 1(4) , 257C(1) and 265(1A) of the Income and Corporation Taxes Act 1988 as specified for the year 2002–03 in sections 1(2) , 257AA(2) and 265 of that Act are set out in paragraphs (2), (3) and (4).
2
In section 1(2) of that Act (the charge to income tax) —
a
in paragraph (aa) (starting rate limit) — £1,920;
b
in paragraph (b) (basic rate limit) — £29,900.
3
In section 257AA(2) of that Act (children’s tax credit) — £5,290.
4
In section 265(1) of that Act (blind person’s allowance) — £1,480.
Tony McNulty
Graham Stringer
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Hambleton and Richmondshire Primary Care Trust (Establishment) Order 2002 and shall come into force on 8th February 2002.
2
In this Order, unless the context otherwise requires —
“the Act” means the National Health Service Act 1977;
“Executive Committee” has the meaning given in regulation 1(2) of the Membership Regulations ;
“member”, “officer member” and “non-officer member” have the meanings given in regulation 1(2) of the Membership Regulations;
“Membership Regulations” means the Primary Care Trusts (Membership, Procedure and Administration Arrangements) Regulations 2000 ;
“operational date” is to be construed in accordance with paragraph 1(2) of Schedule 5A to the Act;
“preparatory period” is to be construed in accordance with paragraph 2(2) of Schedule 5A to the Act;
“the trust” means the Hambleton and Richmondshire Primary Care Trust established by article 2 of this Order.
Establishment, operational date and name of the Primary Care Trust
2
1
There is hereby established with effect from 8th February 2002 a Primary Care Trust to be called the Hambleton and Richmondshire Primary Care Trust.
2
The operational date of the trust shall be 1st April 2002.
Area of the trust
3
The trust shall be established for the area specified in the Schedule to this Order.
Members of the trust
4
1
The trust shall have, in addition to the chairman, 6 officer members and 6 non-officer members.
2
The non-officer members shall comprise the persons appointed by the Secretary of State under regulation 2(3) of the Membership Regulations.
3
The officer members shall comprise —
a
the persons who for the time being hold the offices of the Chief Executive, Director of Finance and Director of Mental Health of the trust;
b
the person who for the time being holds the post of chairman of the Executive Committee of the trust;
c
2 persons appointed by the chairman of the trust following nomination by the Executive Committee of the trust.
Limitations on the exercise of functions by the trust during the preparatory period
5
During the preparatory period the exercise of functions by the trust shall be limited to doing such things as are reasonably necessary to enable it to carry out its functions with effect from the operational date, including —
a
entering into NHS contracts; and
b
entering into other contracts including contracts of employment.
Assistance during the preparatory period
6
1
The North Yorkshire Health Authority (“the Authority”) shall meet the costs of the trust performing its functions during the preparatory period by discharging such of the liabilities of the trust which it has reasonably incurred during that period for the purpose of enabling it to carry out its functions with effect from the operational date and which do not in aggregate exceed such amount as may be notified by the Authority to the trust, including —
a
liability for the remuneration and travelling or other allowances of the chairman and members of the trust;
b
liability for the travelling or other allowances of the members of committees and sub-committees of the trust who are not also members of the trust;
c
liability for the remuneration of officers of the trust.
2
The Authority shall make available to the trust during the preparatory period —
a
premises and other facilities of the Authority; and
b
officers of the Authority.
3
The Northallerton Health Services National Health Service Trust shall make staff of the NHS trust available to the trust during the preparatory period.
Signed by authority of the Secretary of State
Jacqui Smith
Minister of State,
Department of Health
29th January 2002