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PART 3AMENDMENTS OF SECONDARY LEGISLATION

CHAPTER 9TAX, CHILD BENEFIT, GUARDIAN’S ALLOWANCE AND TAX CREDITS

Amendment of the Tax Credits (Administrative Arrangements) Regulations

56.  In regulation 5(6)(c) of the Tax Credits (Administrative Arrangements) Regulations 2002 (recording, verification and holding, and forwarding, of claims etc. received by relevant authorities)(1) after “Part 1 of the Welfare Reform Act 2012” insert “or Part 2 of the Welfare Reform (Northern Ireland) Order 2015”.

Amendments of the Child Benefit and Guardian’s Allowance (Administration) Regulations

57.  In regulation 19(1)(b)(v) of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 (persons who may elect to have child benefit paid weekly)(2) after “Part 1 of the Welfare Reform Act 2012” insert “or Part 2 of the Welfare Reform (Northern Ireland) Order 2015”.

Amendment of the Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations

58.  In regulation 5(8)(c) of the Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 2003 (recording, verification and holding, and forwarding, of claims etc. received by relevant authorities)(3) after “Part 1 of the Welfare Reform Act 2012” insert “or Part 2 of the Welfare Reform (Northern Ireland) Order 2015”.

Amendment of the Income Tax (Pay As You Earn) Regulations

59.  In regulation 148 of the Income Tax (Pay As You Earn) Regulations 2003 (interpretation of Chapters 1 and 2)(4) in the entry for “Chapter 2 claimant”, in paragraph (b)(ii) after “Jobseeker’s Allowance Regulations 2013” insert “or Jobseeker’s Allowance Regulations (Northern Ireland) 2016”.

Amendments to the Child Benefit (General) Regulations

60.  In regulation 8(2)(f) of the Child Benefit (General) Regulations 2006 (child benefit not payable in respect of qualifying young person: other financial support)(5), after “Part 1 of the Welfare Reform Act 2012” insert “or Part 2 of the Welfare Reform (Northern Ireland) Order 2015”.

(1)

S.I. 2002/3036; Regulation 5 was amended by regulation 80 of S.I. 2013/630

(2)

S.I. 2003/492; Regulation 19 was amended by regulation 2(5) of S.I. 2006/203, regulation 3(4) of S.I 2009/3268 and regulation 81 of S.I. 2013/630

(3)

S.I. 2003/494; Regulation 5 was amended by regulation 3(3) of S.I. 2006/203 and regulation 82 of S.I. 2013/630

(4)

S.I. 2003/2682; Regulation 148 was amended by regulation 83 of S.I. 2013/630

(5)

S.I. 2006/223; Regulation 8 was amended by regulation 24 of S.I. 2008/1879, regulation 11 of S.R. 2008 No. 412 and regulation 84 of S.I. 2013/630