(This note is not part of the Regulations.)
These Regulations amend the Social Security Pensions (Home Responsibilities) Regulations (Northern Ireland) 1994 (“the 1994 Regulations”) to provide that from the tax year 2004-2005 onwards where child benefit entitlement is transferred to a person in respect of a child in the first three months of a tax year and child benefit would have been payable to that person for the part of that year falling before that transfer but for the provisions of regulation 15(2)(b) of the Child Benefit (General) Regulations 2003 that person shall be treated as if he were entitled to child benefit and as if child benefit had been payable to him for that part of that year, in order to be treated for the purpose of the 1994 Regulations as precluded from regular employment in that year due to responsibilities at home.
These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.
These Regulations do not impose a charge to business.