The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments No. 3) Regulations (Northern Ireland) 2003

Amendment of the Income Support (General) Regulations

2.—(1) The Income Support (General) Regulations (Northern Ireland) 1987(1) shall be amended in accordance with paragraphs (2) to (4).

(2) For regulation 31(3)(2) (date on which income is treated as paid) there shall be substituted the following paragraph –

“(3) Working tax credit or child tax credit shall be treated as paid –

(a) where the award of that tax credit begins on the first day of a benefit week, on, and including, that day, or

(b) on, and including, the first day of the benefit week that follows the date the award begins, or

(c) on, and including, the first day of the first benefit week that follows the date an award of income support begins, if later,

until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.”.

(3) In Schedule 1B(3) (prescribed categories of person) –

(a) in paragraphs 14A(1)(c)(4) (parental leave) and 14B(2)(b)(5) (paternity leave) “working families' tax credit, disabled person’s tax credit” shall be omitted, and

(b) at the end of paragraphs 14A(2) and 14B(3) there shall be added “but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002(6).”.

(4) In Schedule 10 (capital to be disregarded) in paragraph 7(1)(b)(7) –

(a) for “section 128” there shall be substituted “section 127”;

(b) for “section 129” there shall be substituted “section 128”.

(1)

S.R. 1987 No. 459; relevant amending Regulations are S.R. 1996 No. 199, S.R. 1999 No. 500, S.R. 2002 Nos. 295 and 363 and S.R. 2003 Nos. 1 and 195

(2)

Regulation 31(3) was substituted by paragraph 4 of Schedule 1 to S.R. 2003 No. 1

(3)

Schedule 1B was inserted by regulation 22 of, and Schedule 1 to, S.R. 1996 No. 199

(4)

Paragraph 14A was inserted by regulation 2 of S.R. 1999 No. 500 and amended by paragraph 19(a) of Schedule 1 to S.R. 2003 No. 195

(5)

Paragraph 14B was inserted by regulation 2(5) of S.R. 2002 No. 363 and amended by paragraph 19(a) of Schedule 1 to S.R. 2003 No. 195

(6)

S.I. 2002/2008

(7)

Paragraph 7 was amended by regulation 2 of S.R. 2002 No. 295 and sub-paragraph (b) was amended by regulation 26 of S.R. 1996 No. 199 and paragraph 24(a) of Schedule 1 to S.R. 2003 No. 195