The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2007

Amendment of the Jobseeker’s Allowance Regulations N.I.

4.—(1) The Jobseeker’s Allowance Regulations (Northern Ireland) 1996(1) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 1(2)(2) (interpretation) in the definition of “war widower’s pension” insert at the end “or a pension or allowance for a widower or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003”.

(3) In regulations 102(1) (deduction of tax and contributions for self-employed earners), 102D(3) (deduction in respect of tax for participants in the self-employment route) and 105(15) (notional income)—

(a) for “personal relief” or “personal reliefs” in each place substitute “personal allowance”; and

(b) for “sections 257(1), 257A(1) and 259” in each place substitute “section 257(1)”.

(4) In regulation 105 (notional income)—

(a) for paragraph (3)(4) substitute—

“(3) This paragraph applies where a person aged not less than 60—

(a) is entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme;

(b) fails to purchase an annuity with the funds available in that scheme; and

(c) either—

(i) defers in whole or in part the payment of any income which would have been payable to him by his pension fund holder;

(ii) fails to take any necessary action to secure that the whole of any income which would be payable to him by his pension fund holder upon his applying for it, is so paid, or

(iii) income withdrawal is not available to him under that scheme.

(3A) Where paragraph (3) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.”;

(b) in paragraph (4)(5) for “to which head (i) or (ii) of paragraph (3)(a)” substitute “where paragraph (3)(c)(i) or (ii)”;

(c) in paragraph (5)(6) for “to which head (iii) of paragraph (3)(a), or paragraph (3)(b)” substitute “ where paragraph (3)(c)(iii)”; and

(d) in paragraph (17) in the definition of “pension fund holder” after “personal pension scheme” insert “or an occupational pension scheme”.

(5) In Schedule 7 (capital to be disregarded) in paragraph 29 omit “or retirement annuity contract”.

Commencement Information

I1 Reg. 4 in operation at 16.7.2007, see reg. 1(1)

(1)

S.R. 1996 No. 198; relevant amending Rules are S.R. 1998 No. 182, S.R. 1999 No. 428 (C. 32), S.R. 2001 No. 151, S.R. 2002 No. 128 and S.R. 2005 Nos. 424 and 536

(2)

The definition of “war widower’s pension” was inserted by regulation 4(2) of S.R. 2002 No. 128 and amended by paragraph 23(2)(d) of Schedule 3 to S.R. 2005 No. 536

(3)

Regulation 102D was inserted by regulation 4(4) of S.R. 1998 No. 182 and amended by regulation 14(4)(c) of S.R. 2001 No. 151

(4)

Paragraph (3) was amended by regulation 4(3)(c) of S.R. 2005 No. 424

(5)

Paragraph (4) was amended by Article 9(5)(h) of S.R. 1999 No. 428 (C. 32)

(6)

Paragraph (5) was amended by regulation 4(3)(d) of S.R. 2005 No. 424