The Tax Credits (Miscellaneous Amendments No. 3) (Northern Ireland) Regulations 2001

Amendments to the Disability Working Allowance Regulations

9.—(1) Amend regulation 51A of the Disability Working Allowance Regulations(1) as follows.

(2) After paragraph (2) insert the following paragraph—

“(2ZA) A person is not engaged in remunerative work for the purposes of paragraph (1) where that person is treated as being in remunerative work by virtue only of either—

(a) paragraph (5)(c) of regulation 6 (recognised, customary or other holiday) in circumstances where the absence from work arises from the need to care for a recently adopted child or young person or from the acquisition of a surrogate child, or

(b) paragraph (5)(e) of that regulation (woman on maternity leave),

unless immediately prior to the adoption of the child or young person or the granting of the parental order for the surrogate child or the birth of the child (as the case may be) that person was paying, or had incurred, relevant childcare charges for another child or other children of her household.”.

(3) In paragraph (2A)(2) after sub-paragraph (c) add the following sub-paragraph—

“(d) where paragraph (2ZA) applies, in the definition of “relevant childcare charges” the references to a child of the claimant’s family do not include references to any child born or child or young person adopted or surrogate child acquired during the period of absence or maternity leave.”.

10. After regulation 54 insert the following regulation—

“Surrendering an award following birth or adoption etc. of child

54A.— (1) An existing award of disabled person’s tax credit shall cease to have effect if the claimant or partner elects, by notice to the Board, to surrender it following the birth of a child, the adoption of a child or young person or the granting of a parental order for a surrogate child.

(2) The award shall terminate with effect from—

(a) the day on which the notice is given to the Board, if that day is a Monday, or

(b) the Monday following the day on which the notice is given, if that day is other than a Monday.”.

(1)

Regulation 51A was inserted as regulation 15A by regulation 4(3) of S.R. 1994 No. 274, and the inserted regulation was renumbered as regulation 51A by regulation 17 of S.I. 1999/2488.

(2)

Paragraph (2A) was inserted by regulation 7(3) of S.R. 1996 No. 476 and amended by regulation 19 of S.I. 1999/2488.