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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Income: other payments: payments in connection with the very severely disabled - Creutzfeldt-Jacob disease and haemophilia - relevant definitions

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 10(3)(4)(5)

“Diagnosed person” means:

  • a person who has been diagnosed as suffering from, or who after his death has been diagnosed as suffering from, variant Creutzfeldt - Jacob disease
  • a person who is suffering or has suffered from haemophilia; or
  • a person in respect of whom a payment has been made from the 1992 Fund. The Eileen Trust or the Independent Living Funds

A “relevant trust” means:

  • a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering from variant Creutzfeldt - Jacob disease for the benefit of persons eligible for payments in accordance with its provisions
  • the Macfarlane Trusts
  • the 1992 Fund, the Eileen Trust or the Independent Living Funds.

(See TCTM04720 for trust income disregards.)