The Income-Related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003

Regulation 4

SCHEDULE 3 AMENDMENTS TO THE JOBSEEKER'S ALLOWANCE REGULATIONS

1.  In regulation 1(2) (interpretation)–

(a) after the definition of “the Child Benefit Regulations” there shall be inserted the following definition–

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

(b) after the definition of “welfare to work beneficiary”(1) there shall be inserted the following definition–

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

(c) the definitions of “disabled person’s tax credit”(2) and “working families' tax credit”(3) shall be omitted.

2.  In regulation 76 (persons of a prescribed description) after paragraph (2) there shall be added the following paragraph–

“(3) A person of a prescribed description for the purposes of the definition of “family” in Article 2 of the Order includes a child or young person in respect of whom section 141A of the Benefits Act applies for the purposes of entitlement to child benefit but only for the period prescribed under section 141A(1) of that Act.”.

3.  In regulation 77 (circumstances in which a person is to be treated as responsible or not responsible for another) at the end of paragraph (1) there shall be added “and this includes a child or young person to whom regulation 76(3) applies”.

4.  In regulation 96 (date on which income is treated as paid) for paragraph (3)(4) there shall be substituted the following paragraph–

“(3) Where an award of working tax credit or child tax credit does not commence on the first day of a benefit week, it shall be treated as paid on the first day of the benefit week that follows the date of the award.”.

5.  In Schedule 6 (sums to be disregarded in the calculation of income other than earnings) after paragraph 6 there shall be inserted the following paragraph–

“6A.— (1) Any guardian’s allowance.

(2) In the case of a claimant receiving child benefit in respect of a child under the age of one year, £10·45 in respect of one child only.”.

(1)

The definition of “welfare to work beneficiary” was inserted by regulation 11(2) of S.R. 1998 No. 324

(2)

The definition of “disabled person’s tax credit” was substituted by regulation 2(3)(a) of and Part III of Schedule 2 to S.R. 1999 No. 385

(3)

The definition of “working families' tax credit” was inserted by regulation 2(3)(b) of and Part III of Schedule 2 to S.R. 1999 No. 385

(4)

Paragraph 3 was added by regulation 3(2)(b) of S.R. 2000 No. 74