14. In regulation 20 (treatment of childcare charges)—
(a)in paragraph (1)—
(i)for “has incurred” substitute “incurs”;
(ii)for sub–paragraph (c), substitute—
“(c)is a member of a couple where one member is engaged in remunerative work and the other—
(i)is incapacitated;
(ii)is an in–patient in hospital; or
(iii)is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence).”;
(b)after paragraph (1), insert—
“(1A) For the purposes of paragraph (1) and subject to paragraph (1C), a person to whom paragraph (1B) applies shall be treated as engaged in remunerative work for a period not exceeding 28 weeks during which he—
(a)is paid statutory sick pay;
(b)is paid short–term incapacity benefit at the lower rate under sections 30A to 30E of the 1992 Act(1);
(c)is paid income support on the grounds of incapacity for work under regulation 4ZA(2) of, and paragraph 7 or 14 of Schedule 1B(3) to, the Income Support (General) Regulations (Northern Ireland) 1987(4); or
(d)is credited with earnings on the grounds of incapacity for work under regulation 8B(5) of the Social Security (Credits) Regulations (Northern Ireland) 1975(6).
(1B) This paragraph applies to a person who was in remunerative work immediately before—
(a)the first day of the period in respect of which he was first paid statutory sick pay, short–term incapacity benefit or income support on the grounds of incapacity for work; or
(b)the first day of the period in respect of which earnings are credited,
as the case may be.
(1C) In a case to which paragraph (1A)(c) or (d) applies, the period of 28 weeks begins on the day on which the person is first paid income support or on the first day of the period in respect of which earnings are credited, as the case may be.”;
(c)in paragraph (3), in sub–paragraph (e) omit the words from “within” to the end.
(d)in paragraph (6)—
(i)at the end of sub–paragraph (a), omit “or”; and
(ii)after sub–paragraph (b), add—
“; or
(c)in respect of care provided by a relative of a child wholly or mainly in the child’s home.”;
(e)in paragraph (7), at the end add—
“(f)by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002(7).”;
(f)in paragraph (9), in sub–paragraph (b) for “incurred” substitute “is incurring”, and omit “in that week”;
(g)in paragraph (10)—
(i)in sub–paragraph (b), before “tax credit” insert “child care element of working”; and
(ii)in sub–paragraph (c), before “tax credit” in the first place in which it occurs, insert “child care element of working”;
(h)in paragraph (11), omit sub–paragraph (b).
Section 30A was inserted by Article 3 of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), section 30B was inserted by Article 4 of that Order and sections 30C-E were inserted by Article 4 of that Order.
Regulation 4ZA was inserted by S.R. 1996 No. 199 and amended by S.R. 1997 No. 412, S.R. 1998 No. 421, S.R. 1999 No. 474, S.R. 2000 No. 71 and S.R. 2000 No. 369.
Schedule 1B was inserted by regulation 22 of, and Schedule 1 to, S.R. 1996 No. 199.
Regulation 8B was inserted by S.R. 1996 No. 430.