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STATUTORY INSTRUMENTS

2007 No. 1749
SOCIAL SECURITY
The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2007

	Made	19th June 2007
	Laid before Parliament	25th June 2007
	Coming into force	16th July 2007

The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by sections 22(5), 122(1), 123(1)(a), (d) and (e), 136(3) and (5)(a) and (b), 136A(3), 137(1) and 175(1) and (3) to (5) of the Social Security Contributions and Benefits Act 1992[1], sections 5(1)(h), 6(1)(h) and 189(1), (4) and (5) of the Social Security Administration Act 1992[2] and sections 12(1) and (4)(a), 35(1) and 36(2) and (4) of the Jobseekers Act 1995[3].

     The Social Security Advisory Committee has agreed that proposals in respect of these Regulations should not be referred to it[4].

     In respect of the provisions in these Regulations relating to housing benefit and council tax benefit, the Secretary of State has consulted the organisations appearing to him to be representative of the authorities concerned[5].

Citation and commencement
     1. These Regulations may be cited as the Social Security (Miscellaneous Amendments) (No. 3) Regulations 2007 and shall come into force on 16th July 2007.

Amendment of the Income Support (General) Regulations 1987
     2. —(1) The Income Support (General) Regulations 1987[6] are amended as follows.

    (2) In regulation 2(1) (interpretation)—

7

(b) for the definition of "personal pension scheme"[8], substitute—

" "personal pension scheme" means—

9

10

(c) omit the definition of "retirement annuity contract"[11];

(d) in the definition of "war widower's pension"[12], for "section 315(2)(e) of the Income and Corporation Taxes Act 1988" substitute "section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003[13]".

(3) In regulation 38 (calculation of net profit of self-employed earners)[14], in paragraphs (1)(b)(ii), (3)(c) and (9)(b) omit "a retirement annuity contract or".

(4) In regulation 39(1) (deduction of tax and contributions for self-employed earners)[15]—

(5) In regulation 39D (deduction in respect of tax for participants in the self-employment route)[16]—

(b) in paragraph (2), for "personal relief" substitute "personal allowance".

(6) In regulation 42 (notional income)[17]—

(2AA) Where paragraph (2A) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.";

(f) in paragraph (8)(a)—

    (7) In regulation 51(2)(d) (notional capital)[18], omit "or retirement annuity contract".

    (8) In paragraph 23A of Schedule 10 (capital to be disregarded)[19], omit "or retirement annuity contract".

Amendment of the Jobseeker's Allowance Regulations 1996
     3. —(1) The Jobseeker's Allowance Regulations 1996[20] are amended as follows.

    (2) In regulation 1(3) (interpretation)[21], in the definition of "war widower's pension" insert at the end "or a pension or allowance for a widower or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003[22]".

    (3) In regulation 102(1) (deduction of tax and contributions for self-employed earners), regulation 102D (deduction in respect of tax for participants in the self-employment route)[23] and regulation 105(15) (notional income)—

(4) In regulation 105 (notional income)[24]—

(3A) Where paragraph (3) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.";

a

Amendment of the Housing Benefit Regulations 2006
4. —(1) The Housing Benefit Regulations 2006[25] are amended as follows.

(2) In regulation 2(1) (interpretation)—

(b) for the definition of "personal pension scheme", substitute—

" "personal pension scheme" means—

(c) omit the definition of "retirement annuity contract".

(3) In regulation 38(12) (calculation of net profit of self-employed earners), omit "a retirement annuity contract or".

(4) In regulation 42 (notional income)[26]—

(3A) Where paragraph (3) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.";

(5) In regulation 49(2)(d) (notional capital)[27], omit ", retirement annuity contract".

(6) In regulation 86 (evidence and information)—

    (7) In paragraph 32 of Schedule 6 (capital to be disregarded), omit "or retirement annuity contract".

Amendment of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
     5. —(1) The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006[28] are amended as follows.

    (2) In regulation 2(1) (interpretation)—

(b) for the definition of "personal pension scheme", substitute—

" "personal pension scheme" means—

(c) omit the definition of "retirement annuity contract".

(3) In regulation 39(11) (calculation of net profit of self-employed earners), omit "a retirement annuity contract or".

(4) In regulation 41 (notional income)—

(4A) Where paragraph (4) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.";

(5) In regulation 67 (evidence and information)—

    (6) In Schedule 6 (capital to be disregarded), omit paragraph 25.

Amendment of the Council Tax Benefit Regulations 2006
     6. —(1) The Council Tax Benefit Regulations 2006[29] are amended as follows.

    (2) In regulation 2(1) (interpretation)—

(b) for the definition of "personal pension scheme", substitute—

" "personal pension scheme" means—

(c) omit the definition of "retirement annuity contract".

(3) In regulation 28(12) (calculation of net profit of self-employed earners), omit "a retirement annuity contract or".

(4) In regulation 32 (notional income)[30]—

(3A) Where paragraph (3) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.";

(5) In regulation 39(2)(d) (notional capital)[31], omit ", retirement annuity contract".

(6) In regulation 72 (evidence and information)—

    (7) In paragraph 32 of Schedule 5 (capital to be disregarded), omit "or retirement annuity contract".

Amendment of the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
     7. —(1) The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006[32] is amended as follows.

    (2) In regulation 2(1) (interpretation)—

(b) for the definition of "personal pension scheme", substitute—

" "personal pension scheme" means—

(c) omit the definition of "retirement annuity contract".

(3) In regulation 29(11) (calculation of net profit of self-employed earners), omit "a retirement annuity contract or".

(4) In regulation 31 (notional income)—

(4A) Where paragraph (4) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.";

(5) In regulation 57 (evidence and information)—

    (6) In Schedule 4 (capital disregards), omit paragraph 25.

Amendment of the Social Security (Credits) Regulations 1975
     8. —(1) The Social Security (Credits) Regulations 1975[33] are amended as follows.

    (2) In regulation 2 (definitions) in paragraph (a) of the definition of "reckonable year"[34], after "widowed mother's allowance," insert "widowed parent's allowance, bereavement benefits,".

    (3) In regulation 8B(2)(a)(i)[35] (which specifies weeks in respect of which a person is entitled to be credited with earnings in respect of incapacity for work), omit the words from "or would" to the end.

Signed by authority of the Secretary of State for Work and Pensions.

James Plaskitt
Parliamentary Under-Secretary of State, Department for Work and Pensions

19th June 2007

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend—

in consequence of changes to the tax system in relation to pensions schemes made by Part 4 of the Finance Act 2004.

These Regulations also amend—

A full Regulatory Impact Assessment has not been produced for this instrument because it has no impact on the costs of business, charities or voluntary bodies.

Notes:

[1] 1992 c.4. Section 22(5) was amended by paragraph 22 of Schedule 2 to the Jobseekers Act 1995 (c.18). Section 122(1) is cited because of the meaning it gives to the word "prescribe". Section 123(1)(e) was inserted by paragraph 1(1) of Schedule 9 to the Local Government Finance Act 1992 (c.14), section 136A was inserted by paragraph 3 of Schedule 2 to the State Pension Credit Act 2002 (c.16), section 175(1) and (4) was amended by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) and section 175(5) was amended by paragraph 36 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c.18). Section 137(1) is cited because of the meaning it gives to the word "prescribed".back

[2] 1992 c.5. Section 189(1), (4) and (5) was amended by paragraph 109 of Schedule 7 to the Social Security Act 1998 (c. 14), section 189(1) was amended by paragraph 57 of Schedule 3 of the Social Security (Transfer of Functions, etc.) Act 1999 and Schedule 6 of the Tax Credits Act 2002 (c. 21).back

[3] 1995 c.18. Section 35(1) is cited because of the meaning it gives to the words "prescribed" and "regulations" (both of those meanings were amended by paragraph 62 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999). Section 36(4) was amended by paragraph 63 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.back

[4] See section 173(1)(b) of the Social Security Administration Act 1992.back

[5] See section 176(1) of the Social Security Administration Act 1992.back

[6] S.I. 1987/1967.back

[7] This definition was inserted by S.I.1995/2303.back

[8] This definition was inserted by S.I. 1993/2119 and was amended by S.I. 1995/2303.back

[9] 1993 c.48.back

[10] 1988 c.1. Sections 620 to 622 were repealed by the Finance Act 2004 (c.12).back

[11] This definition was inserted by S.I. 1995/2303.back

[12] This definition was inserted by S.I. 2002/841 and was amended by S.I. 2005/2877.back