The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003

23.  In Schedule 9 (sums to be disregarded in calculation of income other than earnings) –

(a) after paragraph 5 there shall be inserted the following paragraph(1) –

“5A.   Any guardian’s allowance.”;

(b) after paragraph 5A there shall be inserted the following paragraph –

“5B.— (1) Any child tax credit.

(2) Any child benefit.”;

(c) in paragraph 25(2) –

(i) in sub-paragraph (1) “to the extent specified in sub-paragraph (2)” shall be omitted, and

(ii) sub-paragraph (2) shall be omitted;

(d) after paragraph 25, there shall be inserted the following paragraph –

“25A.   In the case of a claimant who has a child or young person –

(a) who is a member of his family, and

(b) who is residing at an educational establishment at which he is receiving relevant education,

any payment made to that educational establishment, in respect of that child or young person’s maintenance by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family.”, and

(e) in paragraph 68(3), for “any working families' tax credit or disabled person’s tax credit to which section 127 or as the case may be 128 of the Contributions and Benefits Act refers” there shall be substituted “any working tax credit”.

(1)

Paragraph 5A was inserted by paragraph 5 of Schedule 1 to S.R. 2003 No. 1 and omitted by paragraph 5 of Schedule 4 to these Regulations

(2)

Paragraph 25 was amended by regulation 4 of S.R. 1989 No. 366, regulation 3(1) and (2)(a) of S.R. 1997 No. 331 and regulation 2(8)(a) of S.R. 1998 No. 2

(3)

Paragraph 68 was added by regulation 2(10) of S.R. 1999 No. 381 and amended by regulation 3(4) of S.R. 2001 No. 134