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Income and Corporation Taxes Act 1988, Paragraph 9 is up to date with all changes known to be in force on or before 29 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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9(1)In relation to any period before regulations containing the first schemes under section 20 of the Social Security Act 1986[1986 c. 50.] and Article 21 of the Social Security (Northern Ireland) Order 1986[S.I. 1986/1888 (N.I.18).] providing for income support come into force —
(a)the repeal by this Act of sections 27 and 28 of the Finance Act 1981[1981 c. 35.] shall not have effect;
(b)sections 151 and 152 of this Act shall not have effect;
(c)section 204 of this Act shall have effect with the substitution for paragraph (b) of the following paragraph —
“(b)he has claimed a payment of supplementary allowance under the Supplementary Benefits Act 1976 or the Supplementary Benefits (Northern Ireland) Order 1977 in respect of a period including that time and his right to the allowance is subject to any condition contained in section 5 of the said Act of 1976 or, in Northern Ireland, Article 7 of the said Order (requirements as to registration and availability for employment)”and with the addition at the end of the following —
“(2)Any reference in this section to section 5 of the Supplementary Benefits Act 1976 or to Article 7 of the Supplementary Benefits (Northern Ireland) Order 1977 includes a reference to that section or Article as amended by any other enactment including an enactment passed or made after the passing of this Act”; and
(2)In relation to any period before regulations containing the first schemes under section 20 of theSocial Security Act 1986[1986 c. 50.] and Article 21 of the Social Security (Northern Ireland) Order 1986[S.I. 1986/1888 (N.I.18).] providing for family credit come into force, section 617(2) of this Act shall have effect with the addition after paragraph (b) of the following paragraph —
“(bb)payments in respect of family income supplement under the Family Income Supplements Act 1970 or the Family Income Supplements Act (Northern Ireland) 1970;.”
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