3. In regulation 2 (interpretation), in the definition of “relevant authority”(1)—
(a)in paragraph (b) after “Northern Ireland;” omit “or”; and
(b)in paragraph (c) after “in connection with tax credits;” insert—
“or,
(d)the Department of Employment Affairs and Social Protection in Ireland, in connection with a claim to a child tax credit made pursuant to Part IV Section 4 of the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019(2).”.
The definition of “relevant authority was inserted by regulation 3 of S.I. 2003/723 and amended by regulation 5 of S.I. 2019/364.
Command Paper 49 of 2019. The Reciprocal Agreement available online: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/778087/CS_Ireland_1.2019_Soc_Sec.pdf. A hard copy of the Command Paper, which includes the full text of the Reciprocal Agreement, can be viewed by appointment at the Parliamentary Archives, Houses of Parliament, London SW1A 0PW. Appointments must be made at least 2 working days in advance.