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Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations (Northern Ireland) 1996

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Amendment of Schedule 3 to the principal Regulations

19.  In Schedule 3 (Sums to be disregarded in the determination of income other than earnings)—

(a)for paragraph 17(i) there shall be substituted—

  • Where, or insofar as, section 369 of the Income and Corporation Taxes Act 1988 (Mortgage interest payable under deduction of tax) applies to payments of interest on the loan, the interest is payable after deduction of a sum equal to income tax on such payments at the applicable percentage of income tax within the meaning of section 369(1A) of the Act;(1)

(b)in paragraph 43(b), for “19th” there shall be substituted “21st”; and

(c)after paragraph 54 there shall be inserted—

55.  Any supplementary pension under article 29(1A) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (pensions to widows)(2).

56.  In the case of a pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to widows)(3), the sum specified in paragraph 1(c) of Schedule 4 to that Scheme.

57.(1) Any payment which is—

(a)made under any of the Dispensing Instruments to a widow of a person—

(i)whose death was attributable to service in a capacity analogous to service as a member of the armed forces of the Crown; and

(ii)whose service in such capacity terminated before 31st March 1973; and

(b)equal to the amount specified in article 29(1A) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (pensions to widows).

(2) In this paragraph “the Dispensing Instruments” means the Order in Council of 19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1922 (exceptional grants of pay, non-effective pay and allowances)(4)..

(1)

1988 c. 1; Section 369(1A) was inserted by Section 81(3) of the Finance Act 1994 (c. 9)

(2)

S.I. 1983/883; relevant amending instruments are S.I. 1993/598 and 1994/1906.

(3)

S.I. 1983/686; relevant amending instruments are S.I. 1994/715 and 1994/2021

(4)

Copies of the Dispensing Instruments are available from the Department of Social Security, A1, 6th floor, Adelphi, 1-11 John Adam Street, London, WC2N 6HT

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