Part IV: Modification of enactments
Paragraph 10 amends s.71 of the Social Security Administration Act 1992, and corresponding provision for Northern Ireland. This section relates to recovery of overpayments of benefits and the amendment provides that amounts of tax credits which are recoverable (as a result of a misrepresentation or failure to disclose) shall be recoverable as if they were tax charged in an assessment. The provisions of Part VI of TMA will apply to them in relation to collection and recovery. They will be recoverable through PAYE codes. They will bear interest, where a penalty has also been charged under section 8(1).
Paragraph 11 provides that s.110 of the Social Security Administration Act 1992 and corresponding Northern Ireland provisions shall not apply. These relate to the appointment and powers of inspectors for duties in relation to benefits.
Paragraph 12 provides that s.111 of the Social Security Administration Act 1992 and corresponding Northern Ireland provisions shall not apply. These relate to obstruction of an inspector in carrying out duties in relation to benefits.
Paragraph 13 provides that ss.111A and 112 of the Social Security Administration Act 1992 and corresponding Northern Ireland provisions shall not apply. These relate to offences for dishonest and fraudulent representations.
Paragraph 14 provides that s.113 of the Social Security Administration Act 1992 and corresponding Northern Ireland provisions shall not apply. These relate to offences in relation to breach of the regulations under the Acts.
Paragraph 15 provides that s.115A of the Social Security Administration Act 1992 and corresponding Northern Ireland provisions shall not apply. These provide for penalties to be imposed as an alternative to prosecution.
Paragraph 16 provides that ss.182A and 182B of the Social Security Administration Act 1992 and corresponding Northern Ireland provisions shall not apply. These relate to the redirection of Social Security post and allow the Secretary of State to require the Post Office to provide information about redirection.
Paragraph 17 amends s.6 of the Child Support Act 1991 (and the corresponding provision for Northern Ireland) to remove the obligation to co-operate in seeking maintenance from an absent parent, and the consequential penalty for refusal in relation to claimants to WFTC.
Paragraph 18 amends the Social Security (Recovery of Benefits) Act 1997 (and the corresponding provision for Northern Ireland) to remove Disability Working Allowance from the list of prescribed benefits. Where compensation is paid for an accident injury or disease and the person receiving the compensation has also received benefits in respect of that same injury accident or disease, the compensator must repay the amount of the relevant benefit. This obligation is removed for DPTC. Paragraph 18(2) provides that where the payments relate to periods beginning before 5 October 1999, the 1997 Act and corresponding Northern Ireland legislation still apply. This allows for old payments of DWA to be recovered.
Paragraph 19 provides that s.27 of the Social Security Act 1998 and the corresponding Northern Ireland legislation do not apply to WFTC/DPTC. This provides for restrictions to be made on the arrears which would fall to be paid where the outcome of an appeal overturns an understanding of the law.
Part V: Consequential provisions - this Part gives details of consequential provisions.
Paragraph 20 -23 - certain references in social security legislation to the Secretary of State or the Department of Health and Social Services for Northern Ireland need to be converted in relation to the tax credits to references to the Treasury, the Board, or officers of the Board because the function in question has been transferred by Section 2(1). The references are converted by paragraphs 20-23.
Paragraph 24 replaces references in s.123(2) of the Social Security Contributions and Benefits Act 1992 to the local offices of the Department of Social Security with references to offices of the Inland Revenue in relation to the obligation to provide copies of the WFTC scheme in local offices. As the scheme will be an Inland Revenue responsibility the responsibility for providing this should be with IR offices.
Paragraph 25 provides that s.175(7) of the Social Security Contributions and Benefits Act 1992 no longer applies to regulations made by the Treasury under Section 2(1). This provides for certain regulations to be made in conjunction with the Treasury, and this is no longer necessary in the case of regulations which are themselves made by the Treasury.
Paragraph 26 states that the provision for adjustment between the National Insurance Fund and the Consolidated Fund shall no longer apply. This is not necessary as WFTC/DPTC will be paid for from tax receipts.
Paragraph 27 provides that the provision requiring Treasury consent for certain instruments does not apply for the orders to be made by the Treasury under Section 2 of the Act.
Paragraphs 28-38 relate to Northern Ireland provisions
Paragraph 28 replaces references to social security offices of the Department of Health and Social Services for Northern Ireland with references to offices of the Board. This is the equivalent provision in Northern Ireland to that in paragraph 24.
Paragraph 29 provides that power to make regulations under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in relation to WFTC/DPTC is exercisable by statutory instrument rather than by statutory rule, which is the normal procedure for NI orders, but would involve the Assembly. As WFTC/DPTC are excepted matters this is not appropriate.
Paragraph 30 allows that the Treasury may direct that a power transferred to the Board relating to tax credits must be exercised in conjunction with them.
Paragraph 31 makes provision in relation to the Social Security Administration (Northern Ireland) Act 1992 similar to that made for the Social Security Contributions and Benefits (Northern Ireland) Act 1992 by paragraph 29.
Paragraph 32 provides that statutory instruments made under the Administration Act will be subject to negative procedure before both Houses, unless it is specifically subject to affirmative procedure.
Paragraph 33 provides for statutory instruments relating to the up-rating of working families’ tax credit or disabled person’s tax credit to be by affirmative procedure.
Paragraph 34 is the same provision in relation to Northern Ireland as that in paragraph 26.
Paragraph 35 is the same as paragraph 30 in relation to Northern Ireland.
Paragraph 36 gives the same provisions in relation to making regulations under the Social Security (Northern Ireland) Order 1998 as is provided in paragraph 30.
Paragraph 37 makes the same provision in relation to the Social Security (Northern Ireland) Order 1998 as is provided in paragraph 33. It also provides that the Assembly have no authority for these statutory instruments.
Paragraph 38 is similar to paragraph 32, but applies to statutory instruments under the Social Security (Northern Ireland) Order 1998.
