Tax Credits Schemes (Miscellaneous Amendments) (Northern Ireland) Regulations 2001

JurisdictionUK Non-devolved
CitationSI 2001/20
Year2001

2001 No. 20

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

The Tax Credits Schemes (Miscellaneous Amendments) (Northern Ireland) Regulations 2001

Made 8th January 2001

Laid before Parliament 9th January 2001

Coming into force 30th January 2001

The Treasury, in exercise of the powers conferred upon them by sections 132(4)(b), 133(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and section 2(1)(a) and (4) of, and paragraphs 3(g) and 22(a) of Schedule 2 to, the Tax Credits Act 19992, hereby make the following Regulations:

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments) (Northern Ireland) Regulations 2001 and shall come into force on 30th January 2001.

(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.

S-2 Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations

Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations

2. Amend the Disability Working Allowance Regulations and the Family Credit Regulations as follows.

S-3 Income to be disregarded

Income to be disregarded

3.—(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) Add as paragraph 69 of Schedule 3 and paragraph 71 of Schedule 25the following paragraph—

“£15 of any—

(a)

(a) widowed mother’s allowance paid pursuant to section 37 of the Contributions and Benefits Act;

(b)

(b) widowed parent’s allowance paid pursuant to section 39A6of the Contributions and Benefits Act.”.

(3) This regulation shall have effect in relation to award periods commencing on or after 10th April 2001.

S-4 Capital to be disregarded

Capital to be disregarded

4.—(1) Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) and Schedule 3 to the Family Credit Regulations (“Schedule 3”) as follows.

(2) Add as paragraph 66 of Schedule 4 and paragraph 67 of Schedule 37the...

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