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1.—(1) These Regulations may be cited as the Tax Credits (Payments on Account, Overpayments and Recovery) (Northern Ireland) (Amendment) Regulations 1999 and shall come into force on 5th October 1999 immediately after the coming into force of section 2 of the Tax Credits Act 1999.
(2) These Regulations have effect—
(a)with respect only to tax credit, and
(b)with respect to any period, for which tax credit is payable to a person by virtue of section 127(3) or 128(6) of the Social Security Contributions and Benefits Act (Northern Ireland) 1992(1), commencing on or after 5th October 1999.
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