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2.—(1) In regulation 21 of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992(1) (earnings of employed earners)—
(a)at the end of paragraph (1), there shall be added the following sub-paragraph—
“(j)the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations (Northern Ireland) 1979(2) (calculation of earnings).”;
(b)in paragraph (2)(a), for “paragraph (3)” there shall be substituted “paragraphs (3) and (4)”;
(c)after paragraph (3), there shall be added the following paragraph—
“(4) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(j).”.
(2) In regulation 19 of the Family Credit (General) Regulations (Northern Ireland) 1987(3) (earnings of employed earners)—
(a)at the end of paragraph (1), there shall be added the following sub-paragraph—
“(j)the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (calculation of earnings).”;
(b)in paragraph (2)(a), for “paragraph (3)” there shall be substituted “paragraphs (3) and (4)”;
(c)after paragraph (3), there shall be added the following paragraph—
“(4) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(j).”.
(3) In regulation 28 of the Housing Benefit (General) Regulations (Northern Ireland) 1987 (earnings of employed earners)—
(a)at the end of paragraph (1)(4), there shall be added the following sub-paragraph—
“(l)the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (calculation of earnings).”;
(b)at the beginning of paragraph (2)(a), there shall be inserted “subject to paragraph (3),”;
(c)after paragraph (2), there shall be added the following paragraph—
“(3) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(l).”.
(4) In regulation 35 of the Income Support (General) Regulations (Northern Ireland) 1987(5) (earnings of employed earners)—
(a)at the end of paragraph (1), there shall be added the following sub-paragraph—
“(k)the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (calculation of earnings).”;
(b)at the beginning of paragraph (2)(a), there shall be inserted “subject to paragraph (2A),”;
(c)after paragraph (2), there shall be added the following paragraph—
“(2A) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(k).”.
(5) In regulation 98 of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996(6) (earnings of employed earners)—
(a)at the end of paragraph (1), there shall be added the following sub-paragraph—
“(i)the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (calculation of earnings).”;
(b)at the beginning of paragraph (2)(a), there shall be inserted “subject to paragraph (2A),”;
(c)after paragraph (2), there shall be added the following paragraph—
“(2A) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(i).”.
S.R. 1992 No. 78; to which there are amendments not relevant to these Regulations
S.R. 1979 No. 186; paragraph (21) was added by regulation 9 of S.R. 1999 No. 118 and paragraphs (22) to (25) were added by regulation 3(d) of S.R. 1999 No. 119
S.R. 1987 No. 463; regulation 19(1)(i) was substituted by regulation 6(c) of S.R. 1992 No. 148
Paragraph (1)(k) was added by regulation 8(b) of S.R. 1993 No. 381
S.R. 1987 No. 459; regulation 35(1)(j) was added by regulation 11(a)(iii) of S.R. 1989 No. 365
S.R. 1996 No. 198; to which there are amendments not relevant to these Regulations
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