The Tax Credits (Payments on Account, Overpayments and Recovery) (Northern Ireland) (Amendment) Regulations 1999

Statutory Instruments

1999 No. 2573

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

The Tax Credits (Payments on Account, Overpayments and Recovery) (Northern Ireland) (Amendment) Regulations 1999

Made

14th September 1999

Laid before Parliament

14th September 1999

Coming into force

5th October 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred by sections 5(1), 69, 72 and 165 of the Social Security Administration (Northern Ireland) Act 1992(1) and now vested in them(2), hereby make the following Regulations:

(1)

1992 c. 8; section 5 was amended by Article 3(1) of the Social Security (Amendment) (Northern Ireland) Order 1993 (S.I. 1993/1579 (N.I. 10)), paragraph 22 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15) and Article 70 of, and paragraph 5(1) of Schedule 5 to, the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)). Section 69 was amended by paragraph 10 of Schedule 2 to the Tax Credits Act 1999 (c. 10). Section 72 was amended by paragraph 33 of Schedule 2 to S.I. 1995/2705 (N.I. 15)). Section 165 was amended by paragraph 49 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).

(2)

See sections 2(1)(c) and 19(1) of, and paragraphs 7(d), 31 and 32 of Schedule 2 to, the Tax Credits Act 1999.