Tax Credits Schemes (Miscellaneous Amendments No. 4) (Northern Ireland) Regulations 2000
| Jurisdiction | UK Non-devolved |
2000 No. 2979
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits Schemes (Miscellaneous Amendments No. 4) (Northern Ireland) Regulations 2000
Made 7th November 2000
Laid before Parliament 7th November 2000
Coming into force 28th November 2000
The Treasury, in exercise of the powers conferred upon them by sections 132(3) and (4)(b) and (c), 133(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, section 2(1)(a) of, and paragraphs 3(g) and 22(a) of Schedule 2 to, the Tax Credits Act 19992, and the Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 133(2)(a), (c) and (d)3and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, sections 5(1)(k) and (2)(c) and (d) and 165(1), (4) and (5) of the Social Security Administration (Northern Ireland) Act 19924, and section 2(1)(c) of, and paragraphs 7(c) and (d) and 22(b) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments No. 4) (Northern Ireland) Regulations 2000 and shall come into force on 28th November 2000.
(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) 19925;
“the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 19876.
Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
2. Amend the Disability Working Allowance Regulations and the Family Credit Regulations in accordance with the provisions of regulations 3 to 9.
Persons treated as being in Northern Ireland
3.—(1) Amend regulation 3 of the Disability Working Allowance Regulations and regulation 3 of the Family Credit Regulations as follows.
(2) In paragraph (1A)7after sub-paragraph (d) add
“or
(e)
(e) he is a person who—
(i) has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon the undertaking of another person, or persons, pursuant to the immigration rules within the meaning of the Immigration Act 19718, to be responsible for his maintenance and accommodation, and
(ii) has been resident in the United Kingdom for a period of at least 5 years beginning with his date of entry into the United Kingdom, or the date on which the undertaking was given in respect of him, whichever is the later, or
(f)
(f) he is a person who—
(i) has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon the undertaking of another person, or persons, pursuant to the immigration rules mentioned in sub-paragraph (e) above, to be responsible for his maintenance and accommodation, and
(ii) has been resident in the United Kingdom for less than 5 years beginning with his date of entry into the United Kingdom, or the date on which the undertaking was given in respect of him, whichever is the later, but the person giving the undertaking has died or, where the undertaking was given by more than one person, they have all died.”.
(3) This regulation shall have effect in relation to award periods commencing on or after 28th November 2000.
Remunerative work
4.—(1) Amend regulation 6 of the Disability Working Allowance Regulations and regulation 4 of the Family Credit Regulations as follows.
(2) In paragraph (3)9after sub-paragraph (e) insert “or
“(f)
“(f) he is in receipt of an employment zone subsistence allowance.”.
(3) In paragraph (4)10for “paragraph (4A)” substitute “ paragraphs (4A) and (4B)”.
(4) After paragraph (4A)11insert—
“4B Any period where a person is absent from work by reason of jury service shall be disregarded in establishing the average hours for which he is engaged in work.”.
(5) In paragraph (5) after sub-paragraph (c) insert ";or
“(d)
“(d) cannot satisfy the requirements of sub-paragraph (a) or (b) above and at the date of claim he is absent from work by reason of jury service but he is expected by his employer to work or, where he is a self-employed earner, he expects to work, not less than 16 hours in the week following his return to work from that jury service,”.
(6) This regulation shall have effect in relation to award periods commencing on or after 28th November 2000.
Normal weekly earnings of employed earner
5.—(1) Amend regulation 16 of the Disability Working Allowance Regulations (“ regulation 16”) and regulation 14 of the Family Credit Regulations (“ regulation 14”) as follows.
(2) In both paragraph (3)12and paragraph (4)(b) of regulation 16—
(a)
(a) after “place of employment,” insert “or where at the date of claim the claimant is absent from work by reason of jury service,”;
(b)
(b) after “period of short-time working” in the second place where those words appear add “or jury service”.
(3) In paragraph (3) of regulation 14 after “at his place of employment ” in both places where those words appear insert “or because of his absence from work by reason of jury service”.
(4) This regulation shall have effect in relation to award periods commencing on or after 28th November 2000.
Income and capital
6.—(1) Amend regulation 34 of the Disability Working Allowance Regulations and regulation 31 of the Family Credit Regulations as follows.
(2) After paragraph (8)13add the following paragraph—
“9 Any bounty derived from employment as a member of any territorial or reserve force prescribed in Part I of Schedule 3 to the Social Security (Contributions) Regulations (Northern Ireland) 197914and paid at intervals of at least one year shall be treated as capital.”.
(3) This regulation shall have effect in relation to award periods commencing on or after 28th November 2000.
Students
7.—(1) Amend regulation 41 of the Disability Working Allowance Regulations and regulation 37 of the Family Credit Regulations as follows.
(2) In the definition of “course of study” omit “full-time”.
(3) In the definition of “student”15omit “full-time” in the second place where the word occurs.
(4) This regulation shall have effect in relation to award periods commencing on or after 2nd January 2001.
Income to be disregarded
8.—(1) Amend Schedule 3 to the Disability Working Allowance Regulations (“ Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.
(2) Insert as paragraph 11B of Schedule 316and paragraph 12A of Schedule 2—
“Any payment by way of Job Grant pursuant to arrangements made under section 2(1) of the Employment and Training Act 197317.”.
(3) Add as paragraph 65 of Schedule 3 and paragraph 67 of Schedule 218the following paragraph—
“In the case of a claimant participating in an employment zone...
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