1999 No. 2566

SOCIAL SECURITY
FAMILY LAWChild Support

The Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999

Made

Laid before Parliament

Coming into force

The Secretary of State for Social Security, in exercise of the powers set out in Schedule 1 to this Instrument and of all other powers enabling him in that behalf, by this Instrument, which contains only regulations consequential upon the Tax Credits Act 19991 and which is made before the end of the period of six months beginning with the coming into force of that Act2 and, in so far as they relate to housing benefit and council tax benefit, with the agreement of such organisations appearing to him to be representative of the authorities concerned that consultations should not be undertaken3, hereby makes the following Regulations:

Citation, commencement and interpretation1

1

These Regulations may be cited as the Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999.

2

These Regulations shall come into force on 5th October 1999.

3

In these Regulations, unless the context otherwise requires, “working families' tax credit” and “disabled person’s tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999.

4

In these Regulations, unless the context otherwise requires, a reference—

a

to a numbered regulation or Schedule is to the regulation in, or the Schedule to, these Regulations bearing that number;

b

in a regulation or Schedule to a numbered paragraph is to the paragraph in that regulation or Schedule bearing that number.

Amendments consequential on the renaming of family credit as working families' tax credit and of disability working allowance as disabled person’s tax credit2

1

Subject to paragraph (3), in the provisions mentioned in Part I of Schedule 2, for the words “family credit” wherever they occur, except where they appear in a reference to the title of the Family Credit (General) Regulations 19874, there shall be substituted the words “working families' tax credit”.

2

Subject to paragraph (3), in the provisions mentioned in Part II of Schedule 2, for the words “disability working allowance” wherever they occur, except where they appear in a reference to the title of the Disability Working Allowance (General) Regulations 19915, there shall be substituted the words “disabled person’s tax credit”.

3

In the provisions mentioned in Part III of Schedule 2—

a

for the definition of “disability working allowance” there shall be substituted the following definition—

  • “disabled person’s tax credit” means a disabled person’s tax credit under section 129 of the Contributions and Benefits Act6;

b

the following definition shall be inserted in the appropriate place—

  • “working families' tax credit” means a working families' tax credit under section 128 of the Contributions and Benefits Act7;

4

In the provisions mentioned in Part IV of Schedule 2 for the words “the allowance” there shall be substituted the words “the credit”.

Amendment of regulation 3 of the Social Fund (Recovery by Deductions from Benefits) Regulations 19883

In regulation 3 of the Social Fund (Recovery by Deductions from Benefits) Regulations 19888

a

for paragraph (b) there shall be substituted the following paragraph—

b

family credit awarded with effect from a date falling before 5th October 1999;

b

for paragraph (dd)9 there shall be substituted the following paragraph—

dd

disability working allowance awarded with effect from a date falling before 5th October 1999;

Amendment of Schedule 8 to the Social Security (Claims and Payments) Regulations 19874

In paragraph 2(b) of Schedule 8 to the Social Security (Claims and Payments) Regulations 198710, for the words “family credit or disability working allowance” there shall be substituted the words—

or payment in accordance with an award of family credit or disability working allowance which was awarded with effect from a date falling before 5th October 1999

Amendment of regulation 1 of the Child Support (Maintenance Assessment Procedure) Regulations 19925

1

Regulation 1(2) of the Child Support (Maintenance Assessment Procedure) Regulations 199211 shall be amended in accordance with the following paragraphs of this regulation.

2

For the definition of “disability working allowance” there shall be substituted the following definition—

  • “disability working allowance” means an award of disability working allowance under section 129 of the Social Security Contributions and Benefits Act 199212 which was awarded with effect from a date falling before 5th October 1999;

3

The following definition shall be inserted in the appropriate place—

  • “family credit” means an award of family credit under section 128 of the Social Security Contributions and Benefits Act 1992 which was awarded with effect from a date falling before 5th October 1999;

4

In the definition of “relevant benefit” for the words “family credit or disability working allowance” there shall be substituted the following words—

or an award of family credit or disability working allowance which was awarded with effect from a date falling before 5th October 1999

Revocation and Saving of the Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations 19956

The Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations 199513 are revoked except that they shall continue to have effect in the case of an award of family credit or disability working allowance awarded with effect from a date falling before 5th October 1999.

Signed by authority of the Secretary of State for Social Security.

Hugh BayleyParliamentary Under-Secretary of State,Department of Social Security

SCHEDULE 1PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

Child Support Act 199114

section 28E(5)

section 42

section 43

section 51

section 52

section 54

paragraphs 5 and 7 of Schedule 1

Schedule 4B

Social Security Administration Act 1992

section 5(1)

section 78(2)

section 189(1), (4) and (5)

Social Security Contributions and Benefits Act 1992

section 22(5)

section 45A15

section 122(1)16

section 123(1)(a), (d) and (e)

section 135(1)

section 136(3), (4) and (5)

section 137(1)

section 138

section 145(1)

section 175(1), (3) and (4)

Jobseekers Act 199517

section 4(5)

section 12(4)(a)

section 26(4)(j)

section 36

Child Support Act 199518

section 10

section 24

section 26(3)

SCHEDULE 2

Regulation 2(1)

Part IPROVISIONS IN WHICH THE WORDS “FAMILY CREDIT” ARE SUBSTITUTED BY THE WORDS “WORKING FAMILIES' TAX CREDIT”

The Social Security (Credits) Regulations 197519

regulation 7C and the heading which precedes it

The Social Fund Maternity and Funeral Expenses (General) Regulations 198720

regulation 5(1)(a)

regulation 6(b)

regulation 7(1)(a)(i)

The Income Support (General) Regulations 198721

regulation 42(2)(e)

The Housing Benefit (General) Regulations 198722

regulation 43A(3)(c)23

regulation 43A(4)(c)24

Schedule 4, paragraph 58

The Council Tax Benefit (General) Regulations 199225

regulation 35(3)(c)

regulation 35(4)(c)

Schedule 4, paragraph 57

The Child Support (Maintenance Assessments and Special Cases) Regulations 199226

regulation 10A27 and the heading which precedes it

Schedule 1, paragraphs 2(1A), 5(5) and 7(2) to (5)

The Social Security (Effect of Family Credit on Earnings Factors) Regulations 199528

regulation 2

The Jobseeker’s Allowance Regulations 199629

regulation 105(2)(d)

The Child Support Departure Direction and Consequential Amendments Regulations 199630

regulations 9 and 12

The Social Security (Back to Work Bonus) (No. 2) Regulations 199631

regulation 21(c)

The Social Security (Child Maintenance Bonus) Regulations 199632

regulation 14(c)

SCHEDULE 2

Regulation 2(2)

Part IIPROVISIONS IN WHICH THE WORDS “DISABILITY WORKING ALLOWANCE” ARE SUBSTITUTED BY THE WORDS “DISABLED PERSON'S TAX CREDIT”

The Social Security (Credits) Regulations 197533

regulation 7B and the heading which precedes it

regulation 9(c)(i)

The Social Fund Maternity and Funeral Expenses (General) Regulations 198734

regulation 5(1)(a)

regulation 6(c)

regulation 7(1)(a)(i)

The Income Support (General) Regulations 198735

regulation 42(2)(f)

Schedule 2, paragraph 12(1)(a)(i)

The Housing Benefit (General) Regulations 198736

regulation 43A(3)(e)37

regulation 43A(4)(e)38

Schedule 2, paragraph 12(1)(a)(i)39

Schedule 4, paragraph 57

The Council Tax Benefit (General) Regulations 1992

regulation 35(3)(e)

regulation 35(4)(e)

Schedule 1, paragraph 13(1)(a)(i)

Schedule 4, paragraph 56

The Child Support (Maintenance Assessments and Special Cases) Regulations 199240

regulation 10A and the heading which precedes it

Schedule 1, paragraphs 2(1A), 5(5)

Schedule 4, paragraph (a)(xi)

The Social Security (Effect of Family Credit on Earnings Factors) Regulations 199541

regulation 2

The Jobseeker’s Allowance Regulations 1996

regulation 105(2)(d)

Schedule 1, paragraph 14(1)(a)

The Child Support Departure Direction and Consequential Amendments Regulations 1996

regulations 9 and 12

The Social Security (Back to Work Bonus) (No. 2) Regulations 1996

regulation 21(d)

The Social Security (Child Maintenance Bonus) Regulations 1996

regulation 14(d)

SCHEDULE 2

Regulation 2(3)

Part IIIPROVISIONS IN WHICH THE DEFINITIONS OF “WORKING FAMILIES' TAX CREDIT” AND “DISABLED PERSON'S TAX CREDIT” ARE SUBSTITUTED OR INSERTED

The Social Security (Credits) Regulations 197542

regulation 2(1)

The Income Support (General) Regulations 1987

regulation 2(1)

The Housing Benefit (General) Regulations 1987

regulation 2(1)

The Council Tax Benefit (General) Regulations 1992

regulation 2(1)

The Child Support (Maintenance Assessments and Special Cases) Regulations 1992

regulation 1(2)

The Jobseeker’s Allowance Regulations 1996

regulation 1(3)

SCHEDULE 2

Regulation 2(4)

Part IVPROVISIONS IN WHICH THE WORDS “THE ALLOWANCE” ARE SUBSTITUTED BY THE WORDS “THE CREDIT”

The Housing Benefit (General) Regulations 1987

Schedule 3, paragraph 16

sub-paragraphs (1)(b) and (4)(c)(ii)43

Schedule 4, paragraph 57

The Council Tax Benefit (General) Regulations 1992

Schedule 3, paragraph 16

sub-paragraphs (1)(b) and (4)(c)(ii)44

Schedule 4, paragraph 56

(This note is not part of the Regulations)

These Regulations are made in consequence of provisions in the Tax Credits Act 1999 (c. 10) (“the Act”) which transfer functions relating to family credit and disability working allowance from the Secretary of State for Social Security to the Treasury and the Inland Revenue on 5th October 1999. The Act also makes provision for the renaming of family credit and disability working allowance as working families' tax credit and disabled person’s tax credit respectively as from 5th October 1999.

The Regulations are made before the end of the period of six months beginning with the coming into force of the relevant provisions in the Act and are therefore exempted from the requirement in section 172(1) of the Social Security Administration Act 1992 (c. 5) to refer proposals to make these Regulations to the Social Security Advisory Committee and are made without reference to the Committee.

Regulation 1 provides for citation, commencement and interpretation.

Regulations 2 to 5 make amendments consequential on the renaming of family credit as working families' tax credit and of disability working allowance as disabled person’s tax credit and provide for transitional arrangements consequential on the transfer.

Regulation 6 provides for the revocation of the Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations 1995 with a saving for awards of family credit and disability working allowance made before the transfer.

These Regulations do not impose a charge on business.