The Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2000

Made16th May 2000

Laid before Parliament16th May 2000

Coming into force6th June 2000

The Treasury, in exercise of the powers conferred by sections 127(5), 128(8) and 133(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921 and now vested in them2, hereby make the following Regulations:

Citation, commencement and effect1

These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2000, shall come into force on 6th June 2000 and shall have effect in relation to award periods of working families' tax credit or disabled person’s tax credit commencing on or after that date.

Amendment to the Family Credit (General) Regulations (Northern Ireland) 19872

In Schedule 4 to the Family Credit (General) Regulations (Northern Ireland) 19873 for paragraph 2 in column (1), and for the figures specified in column (2) against that paragraph, there shall be substituted the following paragraph and figure—

2
Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the first Tuesday in September following that person’s sixteenth birthday.
£25.60.

Amendments to the Disability Working Allowance (General) Regulations (Northern Ireland) 19923

In Schedule 5 to the Disability Working Allowance (General) Regulations (Northern Ireland) 19924—

a

for the heading “Amount of allowance” in column (2) there shall be substituted the heading “Amount of credit”;

b

for paragraph 3 in column (1), and for the figures specified in column (2) against that paragraph, there shall be substituted the following paragraph and figure—

3
Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the first Tuesday in September following that person’s sixteenth birthday.
£25.60.

Clive BettsBob AinsworthTwo of the Lords Commissioners of Her Majesty’s Treasury16th May 2000

(This note is not part of the Regulations)

These Regulations amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78). Family credit and disability working allowance became known as working families' tax credit and disabled person’s tax credit respectively on 5th October 1999.

The purpose of the amendments is to increase from £21.25 to £25.60 the maximum working families' tax credit, and the maximum disabled person’s tax credit, in respect of the period beginning on (and including) a person’s date of birth and ending on the day preceding the first Tuesday in September following that person’s sixteenth birthday. The increases have effect in relation to award periods of both tax credits commencing on or after 6th June 2000.

Regulation 1 provides for citation, commencement and effect.

Regulation 2 amends Schedule 4 to the Family Credit (General) Regulations (Northern Ireland) 1987.

Regulation 3 amends Schedule 5 to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992.