Tax Credits (Miscellaneous Amendments No. 8) (Northern Ireland) Regulations 2001
| Year | 2001 |
2001 No. 3086
SOCIAL SECURITY, NORTHERN IRELANDTAXES, NORTHERN IRELAND
The Tax Credits (Miscellaneous Amendments No. 8) (Northern Ireland) Regulations 2001
Made 11th September 2001
Laid before Parliament 11th September 2001
Coming into force 9th October 2001
The Treasury, in exercise of the powers conferred upon them by sections 132(4)(b), 133(1) and 171(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and section 2(1)(a) and (4) of, and paragraphs 3(g) and 22(a) of Schedule 2 to, the Tax Credits Act 19992, hereby make the following Regulations:
Citation, commencement and effect
1. These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 8) (Northern Ireland) Regulations 2001, shall come into force on 9th October 2001 and shall have effect in relation to award periods commencing on or after that date.
Interpretation
2. In these Regulations—
“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;
“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations (Northern Ireland) 19923;
“the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 19874.
Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
3. Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) in accordance with regulation 4 and Schedule 3 to the Family Credit Regulations (“Schedule 3”) in accordance with regulation 5.
4. After paragraph 1 of Schedule 4 insert the following paragraph—
“1A.—(1) The dwelling, together with any garden, garage and outbuildings, which the claimant intends in due course to occupy as his home but which he currently does not so occupy solely because he resides in living accommodation which is for him job-related.
(2) Notwithstanding regulation 12, only one dwelling shall be disregarded under this paragraph.
(3) In sub-paragraph (1) the reference to a dwelling includes any agricultural land adjoining the dwelling and any land not adjoining the dwelling which it is impracticable or unreasonable to sell separately from the dwelling.
(4) For the purposes of sub-paragraph (1) living accommodation is job-related for a claimant if it meets either of the following conditions:
Condition 1The living accommodation is provided for the claimant by reason of his employment, or for his partner by reason of her employment, in any of the following cases—(i) where it is necessary for the proper performance of the duties of the employment that the employee should reside in that...
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