CHAPTER 4N.I.MISCELLANEOUS
Compensation for personal injuryN.I.
75.—(1) This regulation applies where a sum has been awarded to a person, or has been agreed by or on behalf of a person, in consequence of a personal injury to that person.
(2) If, in accordance with an order of the court or an agreement, the person receives all or part of that sum by way of regular payments, those payments are to be disregarded in the calculation of the person's unearned income.
(3) If the sum has been used to purchase an annuity, payments under the annuity are to be disregarded in the calculation of the person's unearned income.
(4) If the sum is held in trust, any capital of the trust derived from that sum is to be disregarded in the calculation of the person's capital and any income from the trust is to be disregarded in the calculation of the person's unearned income.
(5) If the sum is administered by the court on behalf of the person or can only be disposed of by direction of the court, it is to be disregarded in the calculation of the person's capital and any regular payments from that amount are to be disregarded from the calculation of the person's unearned income.
(6) If the sum is not held in trust or has not been used to purchase an annuity or otherwise disposed of, but has been paid to the person within the past 12 months that sum is to be disregarded in the calculation of the person's capital.
Special schemes for compensation etc.N.I.
76.—(1) This regulation applies where a person receives a payment from a scheme established or approved by the Secretary of State or from a trust established with funds provided by the Secretary of State for the purpose of—
(a)providing compensation [F1or support] in respect of—
(i)a person having been diagnosed with variant Creutzfeldt-Jacob disease or infected from contaminated blood products,
(ii)the bombings in London on 7th July 2005,
(iii)person's who have been interned or suffered forced labour, injury, property loss or loss of a child during the Second World War, F2...
[F3(iv)the terrorist attacks in London on 22nd March 2017 or 3rd June 2017,
(v)the bombing in Manchester on 22nd May 2017, F4...]
[F5(vi)the fire at Grenfell Tower on 14th June 2017; or]
(b)supporting persons with a disability to live independently in their accommodation.
[F6(1A) This regulation also applies where a person receives a payment from—
(a)the National Emergences Trust, registered charity number 1182809;
(b)the Child Migrants Trust, registered charity number 1171479;
(c)the Royal Borough of Kensington or Chelsea or a registered charity where the payment is made because a person was affected by the Grenfell Tower on 14th June 2017 or is a personal representative of such a person.]
(2) Any such payment, if it is capital, is to be disregarded in the calculation of the person's capital and, if it is income, is to be disregarded in the calculation of the person's income.
(3) In relation to a claim for universal credit made by the partner, parent, son or daughter of a diagnosed or infected person referred to in paragraph (1)(a)(i) a payment received from the scheme or trust or from the diagnosed or infected person or from that person's estate is to be disregarded if it would be disregarded in relation to an award of state pension credit by virtue of paragraph 13 or 15 of Schedule 5 to the State Pension Credit Regulations (Northern Ireland) 2003.
Textual Amendments
F1Words in reg. 76(1)(a) inserted (8.5.2018) by The Universal Credit (Persons Required to Provide Information, Miscellaneous Amendments and Saving and Transitional Provision) Regulations (Northern Ireland) 2018 (S.R. 2018/92), regs. 1(2), 6(13)(a)
F2Word in reg. 76(1)(a)(iii) omitted (8.5.2018) by virtue of The Universal Credit (Persons Required to Provide Information, Miscellaneous Amendments and Saving and Transitional Provision) Regulations (Northern Ireland) 2018 (S.R. 2018/92), regs. 1(2), 6(13)(b)
F3Reg. 76(1)(a)(iv)(v) inserted (8.5.2018) by The Universal Credit (Persons Required to Provide Information, Miscellaneous Amendments and Saving and Transitional Provision) Regulations (Northern Ireland) 2018 (S.R. 2018/92), regs. 1(2), 6(13)(c)
F4Word in reg. 76(1)(a)(v) omitted (15.7.2020) by virtue of The Social Security (Income and Capital) (Miscellaneous Amendments) Regulations (Northern Ireland) 2020 (S.R. 2020/108), regs. 1(1), 8(5)(a)(i)
Company analogous to a partnership or one person businessN.I.
77.—(1) Where a person stands in a position analogous to that of a sole owner or partner in relation to a company which is carrying on a trade or a property business, the person is to be treated, for the purposes of this Part, as the sole owner or partner.
(2) Where paragraph (1) applies, the person is to be treated, subject to paragraph (3)(a), as possessing an amount of capital equal to the value, or the person's share of the value, of the capital of the company and the value of the person's holding in the company is to be disregarded.
(3) Where paragraph (1) applies in relation to a company which is carrying on a trade—
(a)any assets of the company that are used wholly and exclusively for the purposes of the trade are to be disregarded from the person's capital while they are engaged in activities in the course of that trade,
(b)the income of the company or the person's share of that income is to be treated as the person's income and calculated in the manner set out in regulation 57 (self-employed earnings) as if it were self-employed earnings, and
(c)where the person's activities in the course of the trade are their main employment, the person is to be treated as if they were in gainful self employment and, accordingly, regulation 63 (minimum income floor) applies.
(4) Any self-employed earnings which the person is treated as having by virtue of paragraph (3)(b) are in addition to any employed earnings the person receives as a director or employee of the company.
(5) This regulation does not apply where the person derives income from the company that is employed earnings by virtue of Chapter 8 (workers under arrangements made by intermediaries)[F7, Chapter 9 (managed service companies) or Chapter 10 (workers’ services provided to public sector through intermediaries) of Part 2 of ITEPA and that income is derived from activities that are the person’s main employment].
(6) In paragraph (1) “property business” has the meaning in section 204 of the Corporation Tax Act 2009 M1.
Textual Amendments
F7Words in reg. 77(5) substituted (28.11.2018) by The Universal Credit and Jobseekers Allowance (Miscellaneous Amendments) Regulations (Northern Ireland) 2018 (S.R. 2018/187), regs. 1(2), 3(7)
Marginal Citations
M12009 c .4.