Tax Credits (Miscellaneous Amendments No. 7) (Northern Ireland) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/2540 |
| Year | 2001 |
2001 No. 2540
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits (Miscellaneous Amendments No. 7) (Northern Ireland) Regulations 2001
Made 16th July 2001
Laid before Parliament 16th July 2001
Coming into force 7th August 2001
The Treasury, in exercise of the powers conferred upon them by sections 127(5), 128(8), 132(3) and (4)(a) and (b), 133(1) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and section 2(1)(a) and (4) of, and paragraphs 3(c), (d) and (g) and 22(a) of Schedule 2 to, the Tax Credits Act 19992, hereby make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 7) Regulations 2001 and shall come into force on 7th August 2001.
(2) These Regulations shall have effect in relation to award periods commencing on or after 7th August 2001.
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 Family Credit Regulations and the Disability Working Allowance Regulations
3. Amend Chapter VII of Part IV of the Family Credit Regulations and Chapter VII of Part V of the Disability Working Allowance Regulations (students) in accordance with regulations 4 to 8.
4. In the definition of “contribution” in regulation 37 of the Family Credit Regulations and regulation 41 of the Disability Working Allowance Regulations5—
(a) for the words “a Minister of the Crown” substitute “the Secretary of State, the Scottish Ministers”;
(b) for the words “the Secretary of State or education authority takes” substitute “the Scottish Ministers or education authority take”;
(c) for the words “the Secretary of State or the education authority consider” substitute “the Scottish Ministers or the education authority consider”.
5. In the definition of “grant” in regulation 37 of the Family Credit Regulations and regulation 41 of the Disability Working Allowance Regulations6after the words “Secretary of State” insert “or the Scottish Ministers”.
6.—(1) In each of the provisions listed in paragraph (2) for “£255” substitute “£260”.
(2) The provisions are—
(a)
(a) regulations 38(2A)(a) and 42A(5)(a) of the Familiy Credit Regulations7;
(b)
(b) regulations 42(2A)(a) and 47(5)(a) of the Disability Working Allowance Regulations8.
7.—(1) In each of the provisions listed in paragraph (2) for “£311” substitute “£319”.
(2) The provisions are—
(a)
(a) regulations 38(2A)(b) and 42A(5)(b) of the Family Credit Regulations;
(b)
(b) regulations 42(2A)(b) and 47(5)(b) of the Disability Working Allowance Regulations.
8. In regulation 38(2) of the Family Credit Regulations after sub-paragraph (h)9add—
“(j)
“(j) that is made in respect of childcare costs pursuant to—
(i) sections 5, 6 and 9 of the Learning and Skills Act 200010;
(ii) section 4 of the Further Education and Higher Education (Scotland) Act 199211;
(iii) Article 5 of the Further Education (Northern Ireland) Order 199212;
(iv) the Education (Student Support) Regulations 200113;
(v) the Student’s Allowances (Scotland) Regulations 199914; or
(vi) the Education (Student Support) Regulations (Northern Ireland) 200115;
provided that the claimant’s award does not include an amount of childcare tax credit under regulation 46(1)(ab)16.”.
9. In regulation 42(2) of the Disability Working Allowance Regulations after sub-paragraph (g)17add—
“(h)
“(h) that is made in respect of childcare costs pursuant to—
(i) sections 5, 6 and 9 of the Learning and Skills Act 200018;
(ii) section 4 of the Further Education and Higher Education (Scotland) Act 199219;
(iii) Article 5 of the Further Education (Northern Ireland) Order 199720;
(iv) the Education (Student Support) Regulations 200121;
(v) the Student’s Allowances (Scotland) Regulations 199922; or
(vi) the Education (Student Support) Regulations (Northern Ireland) 200123;
provided that the claimant’s award does not include an amount of childcare tax credit under regulation 51(1)(aa)24.”.
Tony McNulty
John Heppell
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