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The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2007

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Amendment of the Housing Benefit RegulationsN.I.

5.—(1) The Housing Benefit Regulations (Northern Ireland) 2006(1) are amended in accordance with paragraphs (2) to (7).

(2) In regulation 2(1) (interpretation)—

(a)in the definition of “pension fund holder”—

(i)for “retirement annuity contract” substitute “an occupational pension scheme”, and

(ii)omit “or contract”;

(b)for the definition of “personal pension scheme” substitute—

“personal pension scheme” means—

(a)

a personal pension scheme as defined by section 1 of the Pension Schemes (Northern Ireland) Act 1993;

(b)

an annuity contract or trust scheme approved under section 620 or 621 of the Taxes Act or a substituted contract within the meaning of section 622(3) of that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004;

(c)

a personal pension scheme approved under Chapter IV of Part XIV of the Taxes Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of Schedule 36 to the Finance Act 2004;; and

(c)omit the definition of “retirement annuity contract”.

(3) In regulation 35(13) (calculation of net profit of self-employed earners) omit “a retirement annuity contract or”.

(4) In regulation 39 (notional income)—

(a)in paragraph (2)(c) omit “, retirement annuity contract”;

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In regulation 46(2)(d) (notional capital) omit “, retirement annuity contract”.

(6) In regulation 82 (evidence and information)—

(a)in paragraph (5) omit “or is a party to, or a person deriving entitlement to a pension under, a retirement annuity contract,”;

(b)in paragraphs (5)(b) and (6) omit “or retirement annuity contract”; and

(c)in paragraph (7)(b)(ii) omit “or a retirement annuity contract,”.

(7) In Schedule 7 (capital to be disregarded) in paragraph 33 omit “or retirement annuity contract”.

Textual Amendments

Commencement Information

I1Reg. 5 in operation at 16.7.2007, see reg. 1(1)

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