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The Tax Credits (Definition and Calculation of Income) Regulations 2002
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Changes and effects yet to be applied to Regulation 16:
- Regulations amendment to earlier affecting provisions S.I. 2014/1230, reg. 12A, Sch. paras. 12-23 by S.I. 2024/341 reg. 8(3)(4)
Claimants to whom income becomes available upon the making of a claimU.K.
16.—(1) If income would become available to a claimant upon the making of an application for that income he is treated as having that income.
This is subject to the following qualification.
(2) Paragraph (1) does not apply in relation to income—
(a)under a trust derived from a payment made in consequence of a personal injury;
(b)under a personal pension scheme or retirement annuity contract;
(c)consisting in a sum to which item 8 of Table 4 in regulation 10 refers (compensation for personal injuries which is administered by the Court); or
(d)consisting in a rehabilitation allowance made under section 2 of the Employment Act.
[F1(3) Paragraph (1) also does not apply to income by way of—
(a)a Category A or Category B retirement pension,
[F2(aa)a state pension under Part 1 of the Pensions Act 2014 or Part 1 of the Pensions Act (Northern Ireland) 2015,]
(b)a graduated retirement benefit, or
(c)a shared additional pension, payment of which has been deferred. Here—
“Category A retirement pension” means a pension to which a person is entitled by virtue of section 44 of the Contributions and Benefits Act or the Northern Ireland Contributions and Benefits Act;
“Category B retirement pension” means a pension to which a person is entitled by virtue of any of sections 48A to 48C of the Contributions and Benefits Act or sections 48A to 48C of the Northern Ireland Contributions and Benefits Act;
“graduated retirement benefit” means a pension payable under—
(a)
sections 36 and 37 of the National Insurance Act 1965; or
(b)
sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966; and
“shared additional pension” means a pension to which a person is entitled by virtue of section 55A [F3or 55AA] of the Contributions and Benefits Act or section 55A [F3or 55AA] of the Northern Ireland Contributions and Benefits Act.]
Textual Amendments
F1Reg. 16(3) added (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 15
F2Reg. 16(3)(aa) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 25(a)
F3Words in reg. 16(3)(c) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 25(b)
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