Tax Credits (Decisions and Appeals) (Northern Ireland) (Amendment) Regulations 1999

JurisdictionUK Non-devolved
CitationSI 1999/2588
Year1999

1999 No. 2588

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

The Tax Credits (Decisions and Appeals) (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 set out in the Schedule to this instrument, 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 (Decisions and Appeals) (Northern Ireland) (Amendment) Regulations and shall come into force on 5th October 1999 immediately after the coming into force of section 2(1)(c) of the Tax Credits Act 19991.

(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 and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 19992and “regulation” means a regulation of the principal 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 1(1)(d) for the words “family credit and...

3. In regulation 1(1)(d) for the words “family credit and disability working allowance” there shall be substituted the words “working families' tax credit and disabled person’s tax credit”.

S-4 In regulation 1(2)— in paragraph (a) of the definition of “the...

4. In regulation 1(2)—

(a) in paragraph (a) of the definition of “the date of notification” after the word “Department” there shall be inserted the words “or an officer of the Board”;

(b) in the definition of “party to the proceedings” after the word “Department” there shall be inserted the words “or, as the case may be, the Board or an officer of the Board”;

(c) after the definition of “referral” there shall be inserted the following definition—

““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;”.

S-5 In regulation 2— in paragraph (a)— after the word “Department”,...

5. In regulation 2—

(a) in paragraph (a)—

(i) after the word “Department”, where that word first occurs, there shall be inserted the words “or to an officer of the Board”;

(ii) after the word “Department”, where that word secondly occurs, there shall be inserted the words “or by an officer of the Board”;

(b) in paragraph (b)—

(i) after the word “Department”, where that word first occurs, there shall be inserted the words “or of an officer of the Board”;

(ii) after the word “Department”, where that word secondly occurs, there shall be inserted the words “or an officer of the Board”.

S-6 Regulation 3 shall be amended as follows. In paragraphs (1),...

6.—(1) Regulation 3 shall be amended as follows.

(2) In paragraphs (1), (2) and (7) to (9), after the word “Department”, wherever occurring, there shall be inserted the words “or the Board or an officer of the Board”.

(3) In paragraphs (1) and (2) after the word “it” wherever occurring there shall be inserted the words “, or he or they,”.

(4) In paragraph (5)3

(a)

(a) for the word “Department”, in the first place where it occurs, there shall be substituted the words “Board or an officer of the Board”;

(b)

(b) for sub-paragraph (b) there shall be substituted the following sub-paragraph—

“(b)

“(b) which was made in ignorance of, or was based on a mistake as to, some material fact;”;

(c)

(c) the word “or” immediately following sub-paragraph (b) shall be omitted;

(d)

(d) sub-paragraph (c) shall be omitted;

(e)

(e) for the words “at any time by the Department” there shall be substituted the words “by the Board or an officer of the Board at any time not later than the end of the period of six years immediately following the date of the decision or, where ignorance of the material fact referred to in sub-paragraph (b) was caused by the fraudulent or negligent conduct of the claimant, not later than the end of the period of twenty years immediately following the date of the decision.”

(5) In paragraph (10) after the word “Department” there shall be inserted the words “or the Board”.

(6) In paragraph (11)4after sub-paragraph (d) there shall be added

“or

(e)

(e) in the case of a person who has claimed working families' tax credit or disabled person’s tax credit, a Tax Credits Office, the address of which is indicated on the notification of the original decision.”

S-7 In regulation 4(4) and (5) after the word “Department” there...

7. In regulation 4(4) and (5) after the word “Department” there shall be inserted the words “or the Board or an officer of the Board”.

S-8 In regulation 5 after the word “Department” there shall be...

8. In regulation 5 after the word “Department” there shall be inserted the words “or the Board or an officer of the Board”.

S-9 Regulation 6 shall be amended as follows. In paragraph (2) —...

9.—(1) Regulation 6 shall be amended as follows.

(2) In paragraph (2)5

(a)

(a) after the word “Department's” there shall be inserted the words “or the Board's”;

(b)

(b) in sub-paragraph (b)—

(i) after the word “Department”, in the first place where it occurs, there shall be inserted the words “or the Board or an officer of the Board”;

(ii) after the word “Department” in paragraph (ii) there shall be inserted, in each place where it occurs, the words “or the Board”;

(iii) after the word “its” in paragraph (ii) there shall be inserted the words “or their”;

(c)

(c) in sub-paragraph (e) after the word “Department” there shall be inserted the words “or the Board or an officer of the Board”.

(3) In paragraph (3) after the word “Department” there shall be inserted the words “or the Board or an officer of the Board”.

(4) In paragraph (4)—

(a)

(a) after the words “Department requires” there shall be inserted the words “or the Board require”;

(b)

(b) after the words “the Department” in the second place where they occur, there shall be inserted the words “or the Board”;

(c)

(c) in sub-paragraph (a) after the word “Department” there shall be inserted the words “or the Board”.

(5) In paragraph (5) after the word “Department” there shall be inserted the words “or the Board”.

S-10 In regulation 7(5) after the words “Department supersedes”...

10. In regulation 7(5) after the words “Department supersedes” there shall be inserted the words “or the Board supersede”.

S-11 In regulation 8— in paragraph (4) after the words “Department...

11. In regulation 8—

(a) in paragraph (4) after the words “Department is satisfied” there shall be inserted the words “or the Board are satisfied”;

(b) in paragraph (5) after the word “Department” there shall be inserted the words “or the Board”.

S-12 Regulation 16 shall be amended as follows. In paragraph (1)...

12.—(1) Regulation 16 shall be amended as follows.

(2) In paragraph (1) after the word “Department” there shall be inserted the words “or the Board”.

(3) In paragraph (3)—

(a)

(a) in sub-paragraph (a)—

(i) after the word “Department” there shall be inserted the words “or the Board”;

(ii) in paragraph (iv) after the word “it” there shall be inserted the words “or them”;

(b)

(b) in sub-paragraph (b) after the word “Department” there shall be inserted the words “or the Board”.

(4) In paragraph (4)—

(a)

(a) after the words “Department certifies” there shall be inserted the words “or the Board certify”;

(b)

(b) after the words “it proposes” there shall be inserted the words “or they propose”.

S-13 For regulations 17 and 18 there shall be substituted the...

13. For regulations 17 and 18 there shall be substituted the following regulations—

S-17

Provision of information or evidence

17.—(1) This regulation applies where the Board require information or evidence for a determination whether a decision awarding tax credit should be—

(a)

(a) revised under Article 10; or

(b)

(b) superseded under Article 11.

(2) The relevant person shall furnish such certificates, documents, information and evidence as may be required by the Board for the purposes of paragraph (1), and shall do so within one month of being required to do so or such longer period as the Board may consider reasonable.

(3) In paragraph (2) “the relevant person” means any of the following—

(a)

(a) the claimant concerned;

(b)

(b) where the tax credit could have been claimed by either of two partners or where entitlement to or the amount of the tax credit was affected or liable to be affected by the circumstances of either partner, the partner other than the claimant;

(c)

(c) the employer of the claimant or, where sub-paragraph (b) applies, the employer of the partner other than the claimant.

(4) Where the claimant or any partner of the claimant is aged not less than 60 and is a member of, or a person deriving entitlement to a pension under, a personal pension scheme, or is a party to, or a person deriving entitlement to a pension under, a retirement annuity contract, the claimant shall, where the Board so require and within one month of being required to do so or such longer period as the Board may consider reasonable, furnish the following information—

(a)

(a) the name and address of the pension fund holder;

(b)

(b) such other information, including any reference number or policy number, as is needed to enable the personal pension scheme or retirement annuity contract to be identified.

(5) A pension fund holder to whom paragraph (4) applies shall, where the Board so require and within one month of being required to do so or such longer period as the Board may consider reasonable, provide the Board with the...

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