Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/568 |
| Year | 2001 |
2001 No. 568
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 2001
Made 26th February 2001
Laid before Parliament 27th February 2001
Coming into force 10th April 2001
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 5(1)(b) and (k) and (2)(c) and (d) and 165(1), (4) and (5) of the Social Security Administration (Northern Ireland) Act 19921, and section 2(1)(c) of, and paragraphs 7(d) and 22(b) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 2001 and shall come into force on 10th April 2001.
(2) These Regulations have effect with respect only to working families' tax credit and disabled person’s tax credit.
Amendments to the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987
2. Amend the Social Security (Claims and Payments) Regulations (Northern Ireland) 19872as follows.
Date of claim
3. In regulation 6—
(a) in paragraph (1)(aa)3omit “working families' tax credit” and “disabled person’s tax credit”:
(b) after paragraph (1A)4insert—
“1B Subject to paragraph (1C), in the case of a claim for working families' tax credit or disabled person’s tax credit which meets the requirements of regulation 4(1) and which is received in an appropriate office within one month of first notification in accordance with regulation 4(5)—
(a) where the claimant is entitled to that credit on the date on which that notification is received (“the notification date”) and the first day of the period in respect of which that claim is made is on or before the notification date, the date on which a claim is made shall be the notification date; or
(b) where the claimant is not entitled to that credit on the notification date but becomes so entitled before the date on which the claim is received, the date on which a claim is made shall be—
(i) the date which the claimant becomes so entitled, or
(ii) if later, the first day of the period in respect of which claim is made provided that it is not later than the date on which the claim is received.
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