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8.—(1) The Housing Benefit Regulations shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 2(1) (interpretation) after the definition of “supplementary benefit”(1) there shall be inserted the following definition –
““tax year” means, for the purposes of regulation 25 (meaning of “income”) as substituted by the Housing Benefit (State Pension Credit) Regulations (Northern Ireland) 2003(2) and regulation 33 (calculation of income other than earnings), a period beginning with and including 6th April in one year and ending with 5th April in the next;”.
(3) In regulation 25 (meaning of “income”) as substituted by the Housing Benefit (State Pension Credit) Regulations (Northern Ireland) 2003 after paragraph (3) there shall be inserted the following paragraph –
“(3A) Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002(3) is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.”.
(4) In regulation 33 (calculation of income other than earnings) after paragraph (3) there shall be inserted the following paragraph –
“(3AA) Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002 is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.”.
The definition of “supplementary benefit” was inserted by regulation 2 of S.R. 1992 No. 141
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