The Social Security Benefit (Computation of Earnings) (Amendment) (Northern Ireland) Regulations 2016
| Jurisdiction | UK Non-devolved |
| Citation | SI 2016/268 |
| Year | 2016 |
2016 No. 268
Social Security
The Social Security Benefit (Computation of Earnings) (Amendment) (Northern Ireland) Regulations 2016
Made 2nd March 2016
Laid before Parliament 3rd March 2016
Coming into force 6th April 2016
The Treasury makes the following Regulations in exercise of the powers conferred by sections 3(2) and (3), 133(1) and 171(3)(b)(ii) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and now exercisable by them.
The Department for Social Development2concurs with the making of these Regulations.
Citation and commencement
1. These Regulations may be cited as the Social Security Benefit (Computation of Earnings) (Amendment) (Northern Ireland) Regulations 2016 and shall come into force on 6th April 2016.
Amendments to the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996
2.—(1) The Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 19963are amended as follows.
(2) In regulation 2(1)—
(a)
(a) omit the definition of “lower rate”; and
(b)
(b) at the appropriate places insert—
““basic rate” means the rate of income tax determined in pursuance of section 6(2) of the Income Tax Act 20074;”;
““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 20075;”; and
““Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;”.
(3) In regulation 46—
(a)
(a) omit paragraph (2);
(b)
(b) in paragraph (3) omit “or (2)”; and
(c)
(c) in paragraph (3)(a)—
(i) for “lower rate or, as the case may be, the lower rate and the basic rate” substitute “basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(ii) for “personal relief to which the claimant is entitled under sections 257(1), 257A(1) and 259 of the Taxes Act as is” substitute “personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 20077as are”;
(iii) for “lower rate” in the third place it appears substitute “basic rate, or the Scottish basic rate,”; and
(iv) for “relief” in the second place it appears substitute “reliefs”.
(4) In regulation 14(1)—
(a)
(a) for the words from “lower rate” the first time it appears to “as is” substitute “basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”;
(b)
(b) for “lower rate” in the third place it appears substitute “basic rate, or the Scottish basic rate,”; and
(c)
(c) for “relief” in the second place it appears substitute “reliefs”.
Revocations
3....
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