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

2.  In the Social Fund Maternity and Funeral Expenses (General) Regulations (Northern Ireland) 1987(1) –

(a) in regulation 2(1) (interpretation) –

(i) after the definition of “child” there shall be inserted the following definition –

““child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002;”;

(ii) after the definition of “family” there shall be inserted the following definition –

““family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002(2) or in any other case, the amount specified in regulation 7(3)(b) of those Regulations;”, and

(iii) after the definition of “unmarried couple” there shall be inserted the following definition –

““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002.”;

(b) in regulation 4(1)(a)(3) (entitlement to a maternity payment) for “working families' tax credit or disabled person’s tax credit” there shall be substituted “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award or child tax credit payable at a rate higher than the family element”;

(c) in regulation 5(b)(4) (persons affected by a trade dispute) for “working families' tax credit or disabled person’s tax credit”, in both places where those occur, there shall be substituted “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award or child tax credit payable at a rate higher than the family element”;

(d) in regulation 6(1)(a)(5) (entitlement) for “working families' tax credit, disabled person’s tax credit” there shall be substituted “working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in the award, child tax credit payable at a rate higher than the family element”.

(1)

S.R. 1987 No. 150; relevant amending Regulations are S.R. 1988 No. 22, S.R. 1992 No. 6, S.R. 1996 No. 423, S.R. 1997 No. 155, S.R. 1999 No. 385 and S.R. 2000 No. 49

(2)

S.I. 2002/2007

(3)

Regulation 4(1)(a) was amended by regulation 3(1)(a) of S.R. 1988 No. 22, regulation 9(2) of S.R. 1992 No. 6, regulation 3 of S.R. 1996 No. 423, Parts I and II of Schedule 2 to S.R. 1999 No. 385 and regulation 4 of S.R. 2000 No. 49

(4)

Regulation 5(b) was amended by Parts I and II of Schedule 2 to S.R. 1999 No. 385 and regulation 4 of S.R. 2000 No. 49

(5)

Regulation 6 was substituted by regulation 2(5) of S.R. 1997 No. 155 and paragraph (1)(a) was amended by Parts I and II of Schedule 2 to S.R. 1999 No. 385