4.—(1) The Social Security (Credits) Regulations (Northern Ireland) 1975(1) shall be amended in accordance with sub-paragraphs (2) to (4).
(2) In regulation 7A(1)(2) (credits for carer’s allowance), for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
(3) In regulation 7C(3) (credits for working tax credit)—
(a)in paragraphs (2)(a) and (3), for “a married or unmarried couple” there shall be substituted “a couple”;
(b)in paragraph (6), for ““married couple” and “unmarried couple” have” there shall be substituted ““couple” has”(4).
(4) In regulation 8C(2)(5) (credits on termination of bereavement benefits), after “remarriage” there shall be inserted “, forming a civil partnership,”.
S.R. 1975 No. 113; relevant amending Regulations are S.R. 1976 No. 99, S.R. 1987 No. 153, S.R. 1988 No. 326, S.R. 1995 No. 479, S.R. 2001 No. 108, S.R. 2002 No. 323 and S.R. 2003 No. 195
Regulation 7A was inserted by regulation 19 of S.R. 1976 No. 99 and paragraph (1) was amended by regulation 6(a) of S.R. 1987 No. 153, regulation 2(5)(c) of S.R. 1988 No. 326, regulation 3(5) of S.R. 2001 No. 108 and paragraph 1 of the Schedule to S.R. 2002 No. 323
Regulation 7C was inserted by regulation 2 of S.R. 1995 No. 479 and paragraph (3) was amended by Schedule 4 to S.R. 2003 No. 195
Paragraph 99(3) of Schedule 24 to the Civil Partnership Act 2004 (c. 33) inserts a definition of “couple” into section 133 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
Regulation 8C was inserted by regulation 3(7) of S.R. 2001 No. 108