The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003

2.  In the Social Fund Maternity and Funeral Expenses (General) Regulations 1987(1)–

(a)in regulation 3(1) (interpretation)–

(i)after the definition of “child” there shall be inserted the following definition ““child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002(2)”,

(ii)after the definition of “family” there shall be inserted the following definition–

““family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002(3) or in any other case, the amount specified in regulation 7(3)(b) of those Regulations;”, and

(iii)after the definition of “unmarried couple” there shall be inserted the following definition ““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002”;

(b)in regulation 5(4) (entitlement) in paragraph (1)(a) for the words “working families' tax credit or disabled person’s tax credit” there shall be substituted the words “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(5) is included in the award or child tax credit payable at a rate higher than the family element”;

(c)in regulation 6(b)(6) (persons affected by a trade dispute) for the words “working families' tax credit”, in both places where they occur, there shall be substituted the words “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award or child tax credit payable at a rate higher than the family element.”;

(d)regulation 6(c) and the word “or” which immediately precedes it shall be omitted;

(e)in regulation 7(1)(a)(i)(7) (entitlement) for the words “working families' tax credit, disabled person’s tax credit” there shall be substituted the words “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award, child tax credit payable at a rate higher than the family element”.