1999 No. 2574
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 1999
Made 14th September 1999
Laid before Parliament 14th September 1999
Coming into force 5th October 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 1, 5 and 165 of the Social Security Administration (Northern Ireland) Act 1992 and sections 2(1)(c) and 19(1) of, and paragraph 3(a) of Schedule 1 and paragraph 7(d) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:
1992 c. 8; section 1 was amended by Article 18 of the Social Security Administration (Fraud) (Northern Ireland) Order 1997 (S.I.1997/1182 (NI 11)); section 5 was amended by Article 3(1) of the Social Security (Amendment) (Northern Ireland) Order 1993 (S.I 1993/1579 (NI 8)) and Article 70 of and paragaph 5(1) of Schedule 5 to the Social Security (Northern Ireland) Order 1998 (S.I.1998/1506 (NI 10)); section 165 was amended by paragraph 49(2) and (4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I.1999/671).
1999 c. 10.

1 Citation, commencement and effect
1 These Regulations may be cited as the Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 1999 and shall come into force on 5th October 1999 immediately after coming into force of section 2(1)(c) of the Tax Credits Act 1999.
2 These Regulations have effect—
(a) with respect only to tax credit, and
(b) with respect to award periods of tax credit commencing on or after 5th October 1999.

2 Interpretation
In these Regulations unless the context otherwise requires—
“the principal Regulations” means the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 and “regulation” means a regulation of the principal Regulations;
“the Schedule” means the Schedule to these Regulations;
“tax credit” means working families' tax credit or disabled person’s tax credit, construing those terms in accordance with section 1(1) of the Tax Credits Act 1999.
S.R. 1987 No. 465.

Amendments to the principal Regulations
3 In regulation 2(1)—
(a) for the definition of “adjudicating authority” there shall be substituted the following definition—

““adjudicating authority” means any person or body with responsibility for making decisions about claims for benefit or related matters;;”

(b) in the definition of “appropriate office” there shall be added at the end the words “or the Inland Revenue or the Department of Economic Development”;
(c) after the definition of “benefit orders” there shall be inserted the following definition—

““the Board” means the Commissioners of Inland Revenue; and references to “the Board” in these Regulations have effect only with respect to working families' tax credit and disabled person’s tax credit;;”

(d) after the definition of “claim for benefit” there shall be inserted the following definition—

““disabled person’s tax credit” and “working families' tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999;.”

4 In regulation 4—
(a) for paragraph (2) there shall be substituted the following paragraphs—

“2 In the case of a claim for working families' tax credit, where a married or unmarried couple is included in the family, the claim shall be made by whichever partner they agree should so claim.
2A Where, in a case to which paragraph (2) applies, the partners are unable to agree which of them should make the claim, the Board may in their discretion determine that the claim shall be made by the partner who, on the information available to the Board at the time of their determination, is in their opinion mainly caring for the children.;”

(b) in paragraph (3A)—
(i) for the words “Article 21(6A) of the Order” there shall be substituted the words “section 128(1) of the Contributions and Benefits Act”;
1992 c. 7.
(ii) for the word “its” there shall be substituted the word “their”;
Paragraph (3A) was inserted by regulation 3 of S.R. 1992 No. 7.
(c) after paragraph (8) there shall be inserted the following paragraph—

“8A Where—
(a) the Board determine under paragraph (2A) that a claim for working families' tax credit shall be made by the partner who in their opinion is mainly caring for the children,
(b) a claim for working families' tax credit is made by that partner on the form approved for the time being, and
(c) the claim is not completed in accordance with the instructions on the form by reason only that, in consequence of the other partner not agreeing which of them should make the claim, it has not been signed by the other partner,
the Board may in their discretion treat that claim as having been completed in accordance with the instructions on the form for the purposes of paragraph (8), notwithstanding that it has not been signed by the other partner in accordance with those instructions.”

Paragraph (8) was substituted by regulation 3(3)(f) of S.R. 1997 No. 156.
5 In regulation 6—
(a) paragraphs (11) and (14) shall be omitted;
(b) in paragraph (12) the words “Subject to paragraph (14),” shall be omitted.
6 1 Regulation 7 shall be amended as follows.
2 In paragraph (2) for the words from “claimant to certify” to the end there shall be substituted the words

“claimant to do either or both of the following, within one month of being required to do so or such longer period as the Board may consider reasonable—
(a) to certify in writing whether he agrees to the claimant making the claim or, as the case may be, that he confirms the information given about his circumstances;
(b) to furnish such certificates, documents, information and evidence in connection with the claim, or any question arising out of it, as the Board may require.”

3 In paragraph (3) after the words “partner shall” there shall be inserted the words “, within one month of being required to do so or such longer period as the Board may consider reasonable,”.
Paragraph (3) was amended by regulation 5 of S.R. 1992 No. 7.
4 In paragraph (4) for the words “Department so requires” there shall be substituted the words “Board so require, within one month of being required to do so or such longer period as the Board may consider reasonable,”.
Regulation 7(4) was added by regulation 5(3) of S.R. 1995 No. 367.
5 In paragraph (5) after the words “pension fund holder shall” there shall be inserted the words “, within one month of the request or such longer period as the Board may consider reasonable,”.
6 After paragraph (7) there shall be added the following paragraphs—

“8 Every person providing childcare in respect of which a claimant to whom regulation 46A of the Family Credit (General) Regulations (Northern Ireland) 1987 applies is incurring relevant childcare charges, including a person providing childcare on behalf of a school on school premises or by an education and library board, HSS trust, childcare scheme or establishment within paragraph (2)(b), (c) or (d) of that regulation, shall furnish such certificates, documents, information and evidence in connection with the claim made by the claimant, or any question arising out of it, as may be required by the Board, and shall do so within one month of being required to do so or such longer period as the Board may consider reasonable.
S.R. 1987 No. 463. The regulation 13A inserted in S.R. 1987 No. 463 by S.R. 1994 No. 274 and amended by S.R. 1995 No. 86, 1996 No. 476, 1997 No. 515 and 1998 No. 2 was renumbered regulation 46A and further amended by S.I. 1999 No. 2488.
9 In paragraph (8)—
(a) “education and library board” means an education and library board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986;
S.I.1986/594 (N.I. 3).
(b) “HSS trust” has the meaning given by regulation 42(9) of these Regulations;
Regulation 42(9) was amended by paragraph 1(d) of Schedule 15 to S.R. 1994 No. 65.
(c) “relevant childcare charges” has the meaning given by regulation 46A(2) of the Family Credit (General) Regulations (Northern Ireland) 1987.”

7 In regulation 13—
(a) In paragraph (2) for the words “reviewed by the adjudicating authority” there shall be substituted the words “revised or superseded by the adjudicating authority under Article 10 or 11 of the Social Security (Northern Ireland) Order 1998”;
S.I.1988/1506 (N.I. 10).
(b) after paragraph (6) there shall be added the following paragraphs—

“7 Where on or after 7th September 1999 but before 5th October 1999 a person claims family credit or disability working allowance but does not satisfy the requirements for entitlement to that benefit on the date on which the claim is made, and the adjudicating authority is of the opinion that he will satisfy the requirements for working families' tax credit or disabled person’s tax credit for a period beginning on 5th October 1999, the claim shall be treated by the adjudicating authority as a claim made on 5th October 1999 for a period starting on that date.
8 Where on or after 20th September 1999 but before 2nd October 1999 a person claims working families' tax credit or disabled person’s tax credit, the claim shall be treated by the adjudicating authority as a claim made on 5th October 1999 for a period starting on that date or on such later date as is specified in the claim.”

Paragraph (6) was added by regulation 2(3)(b) of S.R. 1994 No. 345.
8 In regulation 16 in paragraph (1B) for the words “Article 64(1) of the Order” there shall be substituted the words “section 132 of the Adminstration Act”.
Regulation 16 was amended by regulation 3 of S.R. 1988 No. 141 and by regulation 9 of S.R. 1992 No. 7.
1992 c. 8.
9 In regulation 17(7) for the words “the award shall be reviewed” there shall be substituted the words “the decision shall be revised or superseded under Article 10 or 11 of the Social Security (Northern Ireland) Order 1998”.
10 In regulation 19—
(a) in paragraph (5)(d) after the word “Department” there shall be inserted the words “or of the Board”;
(b) in paragraph (6)—
(i) after the words “the Department considers” there shall be inserted the words “or the Board consider”;
(ii) after the words “it considers” there shall be inserted the words “or they consider”.
Regulation 19 was substituted by regulation 3(7) of S.R. 1997 No. 156.
11 In regulation 21(3) there shall be added at the end the words “or, so far as concerns working families' tax credit or disabled person’s tax credit, within such time as the Board may direct”.
Regulation 21(3) was amended by regulation 2(2)(a) of S.R. 1993 No. 217.
12 In regulation 27—
(a) in paragraph (1) for the words “Department arranges” there shall be substituted the words “Board arrange”;
Paragraph (1) was substituted by regulation 14(a) of S.R. 1992 No. 7 and amended by regulation 3(6)(a) of S.R. 1993 No. 375.
(b) in paragraph (1A) for the words “Department so directs” there shall be substituted the words “Board so direct”.
Paragraph (1A) was inserted by regulation 3(6)(b) of S.R. 1993 No. 375.
13 In regulation 30(2)(b) after the words “Department is satisfied” there shall be inserted the words “or the Board are satisfied”.
14 In regulation 32(1) after the words “unless the Department determines” there shall be inserted the words “or the Board determine”.
Regulation 32(1) was amended by regulation 6(3) of S.R. 1992 No. 453.
15 In regulation 33(2)—
(a) after the words “Department has made” there shall be inserted the words “or the Board have made”;
(b) after the words “Department is notified” there shall be inserted the words “or the Board are notified”.
16 In the heading to Part V of the principal Regulations the words “SUSPENSION AND” shall be omitted.
17 Regulations 36 to 36B shall be omitted.
18 In regulation 37(2A)—
(a) after the words “Department has first received” there shall be inserted the words “or the Board have first received”;
(b) after the words “Department has certified” there shall be inserted the words “or the Board have certified”.
Regulation 37(2A) was inserted by regulation 6(3) of S.R. 1989 No. 398 and amended by regulation 3(10) of S.R. 1993 No. 375.
19 In regulation 46(1) after the word “its” there shall be inserted the words “or their”.
Regulation 46 was substituted by regulation 2(8) of S.R. 1994 No. 484.
20 In the provisions of the principal Regulations specified in Part I of the Schedule after the word “Department”, wherever that word occurs unless excepted by that Part, there shall be inserted the words “or the Board”.
21 In the provisions of the principal Regulations specified in Part II of the Schedule for the word “Department”, wherever occurring, there shall be substituted the word “Board”.
22 In the provisions of the principal Regulations specified in Part III of the Schedule after the word “it” there shall be inserted the words “or they”.
23 In the provisions of the principal Regulations specified in Part IV of the Schedule after the word “it” there shall be inserted the words “or them”.
24 In the provisions of the principal Regulations specified in Part V of the Schedule for the words “family credit”, wherever occurring, there shall be substituted the words “working families' tax credit”.
25 In the provisions of the principal Regulations specified in Part VI of the Schedule for the words “disability working allowance”, wherever occurring, there shall be substituted the words “disabled persons' tax credit”.
G H Bush Tim Flesher Two of the Commissioners of Inland Revenue 14th September 1999
THE SCHEDULE
Regulations 20 to 25
PART I The provisions of the principal Regulations specified for the purposes of regulation 20 of these Regulations are as follows:
regulation 2(1)—the definition of “instrument for benefit payment”;
regulation 4(1), 5 and (7);
regulation 8(2);
regulation 9(1) and (7);
regulation 20;
regulation 20A(1), (2), (3), (5), (5A), (6) and (7);
regulation 21(1), (2), (4) and (5);
regulation 29;
regulation 30(1), (4) and (8);
regulation 30(2) except as regards the third occurrence of the word “Department”;
regulation 32(2) except as regards the fourth occurrence of the word “Department”;
regulation 33(1) and (3);
regulation 33(2) except as regards the first and third occurrences of the word “Department”;
regulation 34;
regulation 35;
regulation 37(1);
regulation 46(1), (2) and (3).
The definition was substituted by regulation 2(2) of S.R. 1994 No. 484.
Regulation 4(5) was substituted by regulation 3(3)(c) of S.R. 1997 No. 156.
Regulation 9(7) was added by regulation 7(5) of S.R. 1992 No. 83.
Regulation 20A was inserted by regulation 2(4) of S.R. 1994 No. 484 and amended by regulation 2(2) of S.R. 1996 No. 85.
Regulation 29 was substituted by regulation 2(4) of S.R. 1996 No. 85.
Regulation 35 was amended by regulation 17 of S.R. 1992 No. 7.
Regulation 37(1) was amended by regulation 6(2) of S.R. 1989 No. 398.
Regulation 46 was substituted by regulation 2(8) of S.R. 1994 No. 484.
PART II The provisions of the principal Regulations specified for the purposes of regulation 21 of these Regulations are as follows:
regulation 4(3A);
regulation 7(1), (2), (3) and (5).
Regulation 7(3) was amended by regulation 5 of S.R. 1992 No. 7.
PART III The provisions of the principal Regulations specified for the purposes of regulation 22 of these Regulations are as follows:
regulation 9(7);
regulation 19(6) where the word “it” first occurs;
regulation 21(2);
regulation 30(1);
regulation 30(2)(b);
regulation 33(2)(a) where the word “it” first occurs;
regulation 46(2) where the word “it” secondly occurs;
regulation 46(3) where the word “it” secondly occurs.
Regulation 9(7) was added by regulation 7(5) of S.R. 1992 No. 83.
PART IV The provisions of the principal Regulations specified for the purposes of regulation 23 of these Regulations are as follows:
regulation 20A(2);
regulation 21(4) where the word “it” secondly occurs;
regulation 21(5);
regulation 33(1);
regulation 37(2A)(c)(ii).
PART V The provisions of the principal Regulations specified for the purposes of regulation 24 of these Regulations are as follows:
regulation 2(1)—the definition of “benefit”;
regulation 6(1)(aa), (3), (4), (27) and (28);
regulation 7(3)and (4);
regulation 13(3), (4) and (6);
regulation 16(1A), (1B), (1C) and (3);
regulation 17(1);
regulation 19(4), (6) and (7);
regulation 27(1), (1A) and (2) and the heading to that regulation;
regulation 30(5);
regulation 35;
Part I of Schedule I;
paragraphs 7 and 11 of Schedule 4.
The definition was amended by regulation 7(2)(a)(i) of S.R. 1992 No. 83.
Regulation 6 was amended by regulation 4 of S.R. 1992 No. 7, regulation 3(4) of S.R. 1997 No. 156, regulation 2(5)(b) of S.R. 1996 No. 354 and regulation 2(c) of S.R. 1988 No. 141.
Regulation 7(3) was amended by regulation 5 of S.R. 1992 No. 7 and regulation 7(4) was amended by regulation 5(3) of S.R. 1995 No. 367.
Regulation 13(3) was amended by regulation 6(b) of S.R. 1992 No. 7 and regulation 2(3)(a) of S.R. 1994 No. 345, and regulation 13(6) was amended by regulation 2(3)(b) of S.R. 1994 No. 345.
Regulation 17(1) was amended by regulation 10(b) of S.R. 1992 No. 7.
Regulation 19 was substituted by regulation 3(7) of S.R. 1997 No. 156 and paragraph (7) of regulation 19 was amended by regulation 2(3)(b) of S.R. 1997 No. 417.
Regulation 30(5) was amended by regulation 15 of S.R. 1992 No. 7.
Regulation 35 was amended by regulation 17 of S.R. 1992 No. 7.
Paragraph 7 was amended by regulation 26(a)(i) and (ii) of S.R. 1992 No. 7 and regulation 6(6) of S.R. 1991 No. 488, and paragraph 11 was added by regulation 26(b) of S.R. 1992 No. 7.
PART VI The provisions of the principal Regulations specified for the purposes of regulation 25 of these Regulations are as follows:
regulation 2(1)—the definition of “benefit”;
regulation 4(3A);
regulation 6(1)(aa), (3), (4), (10), (12), (13), (27) and (28);
regulation 7(3)and (4);
regulation 13(3) and (6);
regulation 16(1A), (1B), (1C) and (3);
regulation 17(1);
regulation 19(4), (6) and (7);
regulation 27(1), (1A) and (2) and the heading to that regulation;
regulation 30(5);
regulation 35;
Part I of Schedule I;
paragraphs 7 and 11 of Schedule 4.

(This note is not part of the Regulations)
These Regulations amend the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 465) (“the principal Regulations”) in consequence of the transfer under the Tax Credits Act 1999 of functions relating to family credit and disability working allowance from the Department of Health and Social Services for Northern Ireland to the Treasury and the Inland Revenue on 5th October 1999. Family credit and disability working allowance are to become known as working families' tax credit and disabled person’s tax credit respectively as from 5th October 1999. The Regulations also amend the information powers contained in regulation 7 of the principal Regulations in relation to claims for benefit.
Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.
Regulations 3 to 25 and the Schedule contain amendments to the principal Regulations.