Tax Credits Act 2002 Explanatory Notes

Section 64: Northern Ireland

222.This section amends the Northern Ireland Act 1998 to make the new tax credits, child benefit and guardian’s allowance excepted matters in Northern Ireland.

223.Subsection (4) provides that the Northern Ireland Assembly may amend or repeal any provisions of the Employment Rights (Northern Ireland) Order 1996 dealt with in Schedule 1 (in particular, when consolidating employment legislation), provided that the amendment or repeal affects employment rights generally. The fact that tax credits are excepted matters would otherwise prevent this.

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