The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003

Regulation 5

SCHEDULE 4 OTHER MISCELLANEOUS CONSEQUENTIAL AMENDMENTS

1.  In the Social Security (Credits) Regulations (Northern Ireland) 1975(1) –

(a) in regulation 2(1) (interpretation) –

(i) the definition of “disabled person’s tax credit”(2) shall be omitted, and

(ii) for the definition of “working families' tax credit”(3) there shall be substituted the definition –

““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002”;

(b) in the heading which precedes regulation 7B(4) (credits for disabled person’s tax credit) for “disabled person’s tax credit” there shall be substituted “disability element of working tax credit”;

(c) in regulation 7B for “a disabled person’s tax credit” there shall be substituted “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in an award of working tax credit which”;

(d) in the heading which precedes regulation 7C(5) (credits for working families' tax credit) for “working families' tax credit” there shall be substituted “working tax credit”;

(e) in regulation 7C –

(i) at the beginning of paragraph (1)(6), there shall be inserted “Subject to regulation 7B,”;

(ii) in paragraphs (1) and (2)(7) for “working families' tax credit” there shall be substituted “working tax credit”;

(iii) in paragraph (3)(8) for “working families' tax credit” in sub-paragraphs (a) and (c) there shall be substituted “working tax credit”, sub-paragraph (b) shall be omitted and “as equal” in sub-paragraph (c) shall be omitted, and

(iv) paragraph (5) shall be omitted.

2.  In the Social Fund Maternity and Funeral Expenses (General) Regulations (Northern Ireland) 1987(9) –

(a) in regulation 2(1) (interpretation) –

(i) after the definition of “child” there shall be inserted the following definition –

““child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002;”;

(ii) after the definition of “family” there shall be inserted the following definition –

““family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002(10) or in any other case, the amount specified in regulation 7(3)(b) of those Regulations;”, and

(iii) after the definition of “unmarried couple” there shall be inserted the following definition –

““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002.”;

(b) in regulation 4(1)(a)(11) (entitlement to a maternity payment) for “working families' tax credit or disabled person’s tax credit” there shall be substituted “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award or child tax credit payable at a rate higher than the family element”;

(c) in regulation 5(b)(12) (persons affected by a trade dispute) for “working families' tax credit or disabled person’s tax credit”, in both places where those occur, there shall be substituted “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award or child tax credit payable at a rate higher than the family element”;

(d) in regulation 6(1)(a)(13) (entitlement) for “working families' tax credit, disabled person’s tax credit” there shall be substituted “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award, child tax credit payable at a rate higher than the family element”.

3.  In regulation 6 (date of claim) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987(14) –

(a) in paragraph (28)(a)(15) for “family credit or disability working allowance” there shall be substituted “working tax credit”, and

(b) in paragraph 28(b) after “remunerative work” there shall be added “for the purposes of that tax credit”.

4.  In regulation 1B(2) (relaxation of the first contribution condition in certain cases) of the Social Security (Incapacity Benefit) Regulations (Northern Ireland) 1994(16) after sub-paragraph (b)(ii) there shall be inserted the following head –

“(iii) who was entitled to working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 was included in the award, or”.

5.  Paragraph 5 of Schedule 1 and paragraph 5 of Schedule 3 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003(17) shall be omitted.

6.  Paragraph 5 of Schedule 2 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 shall be omitted.

(1)

S.R. 1975 No. 113; relevant amending regulations are S.R. 1991 No. 528, S.R. 1995 No. 479, S.R. 1999 No. 385 and S.R. 2001 No. 108

(2)

The definition of “disabled person’s tax credit” was substituted by regulation 2(3)(a) of, and Part III of Schedule 2 to, S.R. 1999 No. 385

(3)

The definition of “working families' tax credit” was inserted by regulation 2(3)(b) of, and Part III of Schedule 2 to, S.R. 1999 No. 385

(4)

Regulation 7B was inserted by regulation 3 of S.R. 1991 No. 528 and amended by Part II of Schedule 2 to S.R. 1999 No. 385

(5)

Regulation 7C was inserted by regulation 2 of S.R. 1995 No. 479

(6)

Paragraph (1) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385 and regulation 3(6) of S.R. 2001 No. 108

(7)

Paragraph (2) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385

(8)

Paragraph (3) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385

(9)

S.R. 1987 No. 150; relevant amending Regulations are S.R. 1988 No. 22, S.R. 1992 No. 6, S.R. 1996 No. 423, S.R. 1997 No. 155, S.R. 1999 No. 385 and S.R. 2000 No. 49

(10)

S.I. 2002/2007

(11)

Regulation 4(1)(a) was amended by regulation 3(1)(a) of S.R. 1988 No. 22, regulation 9(2) of S.R. 1992 No. 6, regulation 3 of S.R. 1996 No. 423, Parts I and II of Schedule 2 to S.R. 1999 No. 385 and regulation 4 of S.R. 2000 No. 49

(12)

Regulation 5(b) was amended by Parts I and II of Schedule 2 to S.R. 1999 No. 385 and regulation 4 of S.R. 2000 No. 49

(13)

Regulation 6 was substituted by regulation 2(5) of S.R. 1997 No. 155 and paragraph (1)(a) was amended by Parts I and II of Schedule 2 to S.R. 1999 No. 385

(14)

S.R. 1987 No. 465; relevant amending Rules are S.R. 1997 No. 156 and S.I. 1999/2574

(15)

Paragraph (28) was added by regulation 3(4)(e) of S.R. 1997 No. 156

(16)

S.R. 1994 No. 461; regulation 1B was inserted by regulation 2(2) of S.R. 2000 No. 404

(17)

S.R. 2003 No. 1