(This note is not part of the Regulations)
These Regulations amend—
the Income Support (General) Regulations (Northern Ireland) 1987;
the Jobseeker’s Allowance Regulations (Northern Ireland) 1996;
the Housing Benefit Regulations (Northern Ireland) 2006; and
the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006,
in consequence of changes to the tax system in relation to pensions schemes made by the Finance Act 2004.
The Regulations also—
amend the Social Security (Credits) Regulations (Northern Ireland) 1975 to insert a reference to “widowed parent’s allowance” and “bereavement benefits” in the definition of “reckonable year” and omits superfluous words in regulation 8B(2), (regulation 2);
replace obsolete references (concerning personal reliefs and war widowers' pensions) under repealed provisions of the Income and Corporation Taxes Acts 1970 and 1988, (regulations 3 and 4); and
make consequential revocations, (regulation 7).
In so far as these Regulations are required, for the purposes of regulations 5 and 6, to be referred to the Social Security Advisory Committee under section 149(2) of the Social Security Administration (Northern Ireland) Act 1992, after agreement by the Social Security Advisory Committee, they have not been so referred by virtue of section 150(1)(b) of that Act. Otherwise they make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, that Act, are not subject to the requirement of section 149(2) for prior reference to the Social Security Advisory Committee.