keep The Tax Credits (Miscellaneous Amendments No. 9) Regulations 2001
Amends the Disability Working Allowance Regulations 1991 and Family Credit Regulations 1987 to exempt certain compensation payments made by foreign governments to victims of National Socialism from being counted as income for tax credit purposes. Applies to award periods commencing on or after 13th November 2001.
These are narrow, targeted provisions implementing specific moral obligations to WWII Nazi victims. Deleting this would harm a vulnerable group by causing their compensation payments to be treated as income, reducing their tax credits. The regulation is specific in scope (only foreign government compensation for Nazi victims) and serves a distinct humanitarian purpose that cannot be achieved through general regulatory reform.