Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 1999

JurisdictionUK Non-devolved
CitationSI 1999/2574
Year1999

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 19921and 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 19992, hereby make the following Regulations:

Citation, commencement and effect
S-1 Citation, commencement and effect

Citation, commencement and effect

1.—(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)

(a) with respect only to tax credit, and

(b)

(b) with respect to award periods of tax credit commencing on or after 5th October 1999.

Interpretation
S-2 Interpretation

Interpretation

2. In these Regulations unless the context otherwise requires—

“the principal Regulations” means the Social Security (Claims and Payments) Regulations (Northern Ireland) 19873and “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.

Amendments to the principal Regulations

Amendments to the principal Regulations

S-3 In regulation 2(1)— for the definition of “adjudicating...

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;.”

S-4 In regulation 4— for paragraph (2) there shall be substituted...

4. In regulation 4—

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

S-2

“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.

S-2A

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)4

(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”5;

(ii) for the word “its” there shall be substituted the word “their”;

(c) after paragraph (8)6there shall be inserted the following paragraph—

S-8A

“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.”

S-5 In regulation 6— paragraphs (11) and (14) shall be omitted; in...

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.

S-6 Regulation 7 shall be amended as follows. In paragraph (2) for...

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)7after 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,”.

(4) In paragraph (4)8for 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,”.

(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—

S-8

“8 Every person providing childcare in respect of which a claimant to whom regulation 46A of the Family Credit (General) Regulations (Northern Ireland) 19879applies 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-9

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 198610;

(b) “HSS trust” has the meaning given by regulation 42(9) of these Regulations11;

(c) “relevant childcare charges” has the meaning given by regulation 46A(2) of the Family Credit (General) Regulations (Northern Ireland) 1987.”

S-7 In regulation 13— In paragraph (2) for the words “reviewed by...

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 199812”;

(b) after paragraph (6)13there shall be added the following paragraphs—

S-7

“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.

S-8

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.”

S-8 In regulation 16 in paragraph (1B) for the words “Article...

8. In regulation 1614in paragraph (1B) for the words “Article 64(1) of the Order” there shall be substituted the words “section 132 of the Adminstration Act”15.

S-9 In regulation 17(7) for the words “the award shall be reviewed”...

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”.

S-10 In regulation 19 — in paragraph (5)(d) after the word...

10. In regulation 1916

(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”.

S-11 In regulation 21(3) there shall be added at the end the words...

11. In regulation 21(3)17there 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”.

S-12 In regulation 27— in paragraph (1) for the words “Department...

12. In regulation 27—

(a)...

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