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The Income-Related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003
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7. In regulation 40 (income treated as capital) after paragraph (7)(1) there shall be added the following paragraph–N.I.
“(8) Any arrears of working tax credit or child tax credit shall be treated as capital.”.
Commencement Information
I1Sch. 2 para. 7 in operation at 7.4.2003, see reg. 1(4)
(1)
Paragraph (7) was added by regulation 5(1) and (2)(a) of S.R. 1998 No. 182
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