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

1.  In the Social Security (Credits) Regulations (Northern Ireland) 1975(1) –

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

(i)the definition of “disabled person’s tax credit”(2) shall be omitted, and

(ii)for the definition of “working families' tax credit”(3) there shall be substituted the definition –

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

(b)in the heading which precedes regulation 7B(4) (credits for disabled person’s tax credit) for “disabled person’s tax credit” there shall be substituted “disability element of working tax credit”;

(c)in regulation 7B for “a disabled person’s tax credit” there shall be substituted “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 an award of working tax credit which”;

(d)in the heading which precedes regulation 7C(5) (credits for working families' tax credit) for “working families' tax credit” there shall be substituted “working tax credit”;

(e)in regulation 7C –

(i)at the beginning of paragraph (1)(6), there shall be inserted “Subject to regulation 7B,”;

(ii)in paragraphs (1) and (2)(7) for “working families' tax credit” there shall be substituted “working tax credit”;

(iii)in paragraph (3)(8) for “working families' tax credit” in sub-paragraphs (a) and (c) there shall be substituted “working tax credit”, sub-paragraph (b) shall be omitted and “as equal” in sub-paragraph (c) shall be omitted, and

(iv)paragraph (5) shall be omitted.

(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)

Regulation 7B was inserted by regulation 3 of S.R. 1991 No. 528 and amended by Part II of Schedule 2 to S.R. 1999 No. 385

(5)

Regulation 7C was inserted by regulation 2 of S.R. 1995 No. 479

(6)

Paragraph (1) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385 and regulation 3(6) of S.R. 2001 No. 108

(7)

Paragraph (2) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385

(8)

Paragraph (3) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385