The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2000

Date on which income is treated as paid

3.—(1) In regulation 31 of the Income Support Regulations (date on which income is treated as paid)—

(a) in paragraph (1), after “paragraph (2)” there shall be inserted “or (3)”;

(b) at the end there shall be added the following paragraph—

“(3) Working families' tax credit under section 127 of the Contributions and Benefits Act and disabled person’s tax credit under section 128 of that Act(1) shall be treated as paid on the first day of the benefit week on which the Tuesday following the day on which the award of that tax credit commenced falls.”.

(2) In regulation 96 of the Jobseeker’s Allowance Regulations (date on which income is treated as paid)—

(a) in paragraph (1), after “paragraph (2)” there shall be inserted “or (3)”;

(b) at the end there shall be added the following paragraph—

“(3) Working families' tax credit under section 127 of the Benefits Act and disabled person’s tax credit under section 128 of that Act shall be treated as paid on the first day of the benefit week on which the Tuesday following the day on which the award of that tax credit commenced falls.”.

(1)

References to family credit and disability working allowance in sections 127 and 128 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were substituted respectively with references to working families' tax credit and disabled person’s tax credit by section 1(2) of, and paragraph 2(g) and (h) of Schedule 1 to, the Tax Credits Act 1999 (c. 10)