(1)The Northern Ireland Act 1998 (c. 47) has effect subject to the amendments in subsections (2) and (3).
(2)In Schedule 2 (excepted matters), after paragraph 10 insert—
“10ATax credits under Part 1 of the Tax Credits Act 2002.
10BChild benefit and guardian’s allowance.”
(3)In section 87 (consultation and co-ordination on social security matters), after subsection (6) insert—
“(6A)But this section does not apply to the legislation referred to in subsection (6) to the extent that it relates to child benefit or guardian’s allowance.”
(4)For the purposes of that Act, a provision of—
(a)an Act of the Northern Ireland Assembly, or
(b)a Bill for such an Act,
which amends or repeals any of the provisions of the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) dealt with in Schedule 1 shall not be treated as dealing with tax credits if the Act or Bill deals with employment rights conferred otherwise than by that Schedule in the same way.