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Amendment of the Tax Credits (Administrative Arrangements) Regulations 2002

6.—(1) The Tax Credits (Administrative Arrangements) Regulations 2002(1) are amended as follows.

(2) In regulation 2 (interpretation), in the definition of “relevant authority” in paragraph (b), for “Social Development” substitute “Communities”.

(3) In regulation 5 (recording, verification and holding, and forwarding, of claims etc. received by relevant authorities)(2)—

(a)in paragraph (3), in sub-paragraph (b)(ii), for “Social Development” substitute “Communities”, and

(b)in paragraph (6), in sub-paragraph (a)(ii), for “Social Development” substitute “Communities”.

(1)

S.I. 2002/3036; to which there are amendments not relevant to these Regulations.

(2)

The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development in Northern Ireland by article 8(b) of, and Part 2 of Schedule 6 to, S.R. 1999 No. 481.