http://www.legislation.gov.uk/nisr/2003/195The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003Tax creditsIncome supportBenefitsChild tax creditHousing benefitHOUSING; RATES; SOCIAL SECURITYStatute Law Database2026-07-20Expert Participation2017-05-11 These Regulations further amend the Income Support (General) Regulations (Northern Ireland) 1987 and the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 so as to remove, in accordance with section 1 of the Tax Credits Act 2002 (“the 2002 Act”), the special amounts and premia in income support and jobseeker’s allowance for those with responsibility for children and young persons. The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003Sch. 1 para. 21(d)The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007reg. 9(a)reg. 1(6)The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003Sch. 2 para. 21(a)The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007reg. 9(a)reg. 1(6) 2003 No. 195 HOUSING; RATES; SOCIAL SECURITY The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003 Made 24th March 2003 Coming into operation in accordance with regulation 1 The Department for Social Development, in exercise of the powers conferred on it by sections 22(5), 122(1)(a) and (d), 123(1)(e), 131(1), 132(1), (3) and (4), 134(1)(a), (2) and (4) and 171(1) and (3) to (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, sections 1(1C) and 165(1) of the Social Security Administration (Northern Ireland) Act 1992 and Articles 6(5), 14, 15(2) and 36(2) of the Jobseekers (Northern Ireland) Order 1995, and now vested in it, and of all other powers enabling it in that behalf, with the consent of the Department of Finance and Personnel in so far as regulation 4 and Schedule 3 is concerned, and after agreement by the Social Security Advisory Committee that proposals in respect of that regulation and that Schedule should not be referred to it, hereby makes the following Regulations: Citation, commencement and interpretation11These Regulations may be cited as the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003 and this regulation shall come into operation on 1st April 2003.2Subject to paragraph (5), in a case where a claimant for income support –ahas a child or young person who is a member of his family for the purposes of his claim for income support, andbis awarded, or his partner is awarded, a child tax credit for a period beginning before 6th April 2004,regulation 6 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day from which that award of child tax credit begins and regulation 2 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.3Subject to paragraphs (4A) to (5) , in a case where a claimant for income support –ahas a child or young person who is a member of his family for the purposes of his claim for income support, andbhas not been awarded, or his partner has not been awarded, a child tax credit for a period beginning before 6th April 2004,regulations 2 and 6 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day on which his, or his partner's, award of child tax credit begins.4Subject to paragraphs (4A) to (5) , in a case where paragraph (2)(a) or (3)(a) does not apply to a claimant for income support, regulation 2 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.4AIn the case of a person who makes a claim for income support on or after 8th September 2005, regulation 2 and Schedule 1 shall have effect from the date that claim is made.4BSubject to paragraph (4C), in the case of a claimant for income support who applies on or after 8th September 2005 for an amount to be included in his applicable amount in respect of a child or young person, regulation 2 and Schedule 1 shall have effect from the date of that application.4CParagraph (4B) shall not apply to a claimant for income support who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.5The provisions in –aparagraphs 10(b) and (c), 20(b), 23(a) and 24(a) of Schedule 1 and regulation 2 insofar as it relates to those paragraphs shall have effect in relation to any particular claimant for income support from the first day of the first benefit week to commence for the claimant on or after 7th April 2003, andbparagraph 19 of Schedule 1 and regulation 2 insofar as it relates to that paragraph shall come into operation on 7th April 2003.6Subject to paragraph (9), in a case where a claimant for a jobseeker’s allowance –ahas a child or young person who is a member of his family for the purposes of his claim for jobseeker’s allowance, andbis awarded, or his partner is awarded, a child tax credit for a period beginning before 6th April 2004,regulation 7 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day from which that award of child tax credit begins and regulation 3 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.7Subject to paragraphs (8A) to (9) , in a case where a claimant for a jobseeker’s allowance –ahas a child or young person who is a member of his family for the purposes of his claim for jobseeker’s allowance, andbhas not been awarded, or his partner has not been awarded, a child tax credit for a period beginning before 6th April 2004,regulations 3 and 7 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day on which his, or his partner's, award of child tax credit begins.8Subject to paragraphs (8A) to (9) , in a case where paragraph (6)(a) or (7)(a) does not apply to a claimant for jobseeker’s allowance, regulation 3 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.8AIn the case of a person who makes a claim for a jobseeker’s allowance on or after 8th September 2005, regulation 3 and Schedule 2 shall have effect from the date that claim is made.8BSubject to paragraph (8C), in the case of a claimant for a jobseeker’s allowance who applies on or after 8th September 2005, for an amount to be included in his applicable amount in respect of a child or young person, regulation 3 and Schedule 2 shall have effect from the date of that application.8CParagraph (8B) shall not apply to a claimant for a jobseeker’s allowance who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.9Paragraphs 10(b), 20(b) and (e), 23(a) and 24(a) of Schedule 2 and regulation 3 insofar as it relates to those paragraphs shall have effect in relation to any particular claimant for jobseeker’s allowance from the first day of the first benefit week to commence for the claimant on or after 7th April 2003.10The provisions in –aparagraph 6 of Schedule 4 and regulation 5 insofar as it relates to that paragraph shall come into operation on 1st April 2003 immediately before the coming into operation of paragraph 5 of Schedule 2 to the Income-Related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003,bparagraph 5 of Schedule 4 and regulation 5 insofar as it relates to that paragraph shall come into operation on 1st April 2003, andcthe remaining paragraphs of Schedule 4 and regulation 5 insofar as it relates to those paragraphs and regulation 4 and Schedule 3 shall come into operation on 7th April 2003.11In paragraphs (2) to (5) and regulation 6, the expressions “benefit week”, “claimant” and “partner” have the same meaning as in regulation 2(1) of the Income Support Regulations and in paragraphs (6) to (9) and regulation 7, the expressions “benefit week” and “partner” have the same meaning as in regulation 1(2) of the Jobseeker’s Allowance Regulations.12In these Regulations –...“the Income Support Regulations” means the Income Support (General) Regulations (Northern Ireland) 1987, and“the Jobseeker’s Allowance Regulations” means the Jobseeker’s Allowance Regulations (Northern Ireland) 1996.13The Interpretation Act (Northern Ireland) 1954 shall apply to these Regulations as it applies to an Act of the Assembly.Amendment of the Income Support Regulations2The Income Support Regulations shall be amended in accordance with Schedule 1 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.Amendment of the Jobseeker’s Allowance Regulations3The Jobseeker’s Allowance Regulations shall be amended in accordance with Schedule 2 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.Amendment of the <Abbreviation Expansion="Housing Benefit (General) Regulations (Northern Ireland) 1987 (S.R. 1987/461)">Housing Benefit Regulations</Abbreviation>4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Other miscellaneous consequential amendments5The consequential amendments to the regulations specified in Schedule 4 shall have effect.Income support – transitional arrangements61In the case of a claimant for income support who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (3).2In a case where a claimant for income support –ahas a child or young person who is a member of his family for the purposes of his claim for income support, andbis, or has a partner who is, aged not less than 60,the Department shall, in the first benefit week in which his, or his partner's, award of child tax credit begins during the period specified in paragraph (3), disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled.3For the purposes of paragraphs (1) and (2), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date the award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.4In the case of a claimant for income support who applies for an applicable amount under regulation 17 or 18 of the Income Support Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (5).5For the purposes of paragraph (4), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –ain a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;bin a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day that award of child tax credit begins, orcthe first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Jobseeker’s allowance – transitional arrangements71In the case of a claimant for jobseeker’s allowance who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (2).2For the purposes of paragraph (1) the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date that award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.3In the case of a claimant for jobseeker’s allowance who applies for an applicable amount under regulation 83 or 84 of the Jobseeker’s Allowance Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (4).4For the purposes of paragraph (3), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –ain a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;bin a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day on which that award of child tax credit begins, orcthe first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sealed with the Official Seal of the Department for Social Development on 24th March 2003.D. A. BakerSenior Officer of theDepartment for Social DevelopmentThe Department of Finance and Personnel hereby consents to regulation 4 of, and Schedule 3 to, the foregoing Regulations.Sealed with the Official Seal of the Department of Finance and Personnel on 25th March 2003.D. ThomsonSenior Officer of theDepartment of Finance and Personnel SCHEDULE 1AMENDMENTS TO THE INCOME SUPPORT REGULATIONSRegulation 21In regulation 2A (disapplication of section 1(1A) of the Administration Act) paragraph (a) shall be omitted.2In regulation 17(1) (applicable amounts) –asub-paragraphs (b) (amount in respect of children and young persons) and (c) (family premium) shall be omitted, andbin sub-paragraph (bb) for “or, if he is a member of a family, an amount in respect of any member of the family aged 16 or over” there shall be substituted “or, if he is a member of a couple, an amount in respect of both of them”.3In regulation 18(1) (polygamous marriages) –asub-paragraphs (c) (amount in respect of children or young persons) and (d) (family premium) shall be omitted, andbin sub-paragraph (cc) for “any member of his household aged 16 or over” there shall be substituted “any partner of the polygamous marriage”.4In regulation 21(special cases) –ain paragraph (1) the words from “; but no amount shall” to the end of that paragraph shall be omitted, andbin paragraph (2) omit “, 3”.5In regulation 21A(3) (treatment of refugees) for “dependants” there shall be substituted “partner”.6In regulation 23 (calculation of income and capital of members of claimant’s family and of a polygamous marriage) –ain paragraph (1) –ifor the words from “Subject” to “of the Order” there shall be substituted “Subject to paragraph (4), the income and capital of a claimant’s partner which by virtue of section 132 of the Contributions and Benefits Act”, andiithe words “or that child or young person” shall be omitted;bfor paragraph (2) there shall be substituted the following paragraph –2Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.;cin paragraph (3)(a) “and the income of any child or young person who is one of that member’s family” shall be omitted;din paragraph (3)(b) “or, as the case may be, the income of that child or young person” and the words after “for the claimant” to the end of that paragraph shall be omitted.7In regulation 25 (liable relative payments) for “44” there shall be substituted “42”.8In regulation 40 (calculation of income other than earnings) –ain paragraph (1) for the words after “income under” to the end of that paragraph there shall be substituted “regulation 41 (capital treated as income)”;bin paragraph (4)(b) for “dependants” there shall be substituted “partner”.9Regulation 41(3) (capital treated as income) shall be omitted.10In regulation 42 (notional income) –aparagraph (2)(d) shall be omitted;bin paragraph (2)(e) for “working families' tax credit” there shall be substituted “working tax credit”;cin paragraph 2(f) for “disabled person’s tax credit” there shall be substituted “child tax credit”;dparagraph (2D) shall be omitted;ein paragraph (4)(a) –ifor “in respect of a member of the family” there shall be substituted “his partner”;iiin head (i) for “or by that member, if it is paid to any member of that family” there shall be substituted “or by his partner, if it is paid to his partner”;iiiin head (ia) for “that member” there shall be substituted “the claimant’s partner”;ivin head (ii) for “or by that member” there shall be substituted “or his partner” and for “of any member of that family” there shall be substituted “of his partner”;ffor paragraph (4)(b) there shall be substituted the following –bto a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner;;gin paragraph (4ZA)(d)(iii) for “any member of his family” there shall be substituted “his partner (if any)”;hin paragraph (4A) for the words after “the cost of maintaining the claimant” to the end of that paragraph there shall be substituted “or his partner in that home shall be treated as possessed by the claimant or his partner”.11Regulation 44 (modifications in respect of children and young persons) and regulation 47 (disregard of capital of child or young person) shall be omitted.12In regulation 48 (income treated as capital) –aparagraphs (8) and (10)(b) shall be omitted, andbin paragraph (10)(a) for “or to a member of the family” there shall be substituted “or to the partner”.13In regulation 51 (notional capital) –ain paragraph (3)(a) –ifor “in respect of a member of the family” there shall be substituted “his partner”;iiin head (i) for “or by that member if it is paid to any member of the family” there shall be substituted “or by his partner, if it is paid to his partner”;iiiin head (ia) for “that member” there shall be substituted “the claimant’s partner”, andivin head (ii) for “or by that member” there shall be substituted “or his partner” and for “of any member of that family” there shall be substituted “of his partner”;bfor paragraph (3)(b) there shall be substituted the following –bto a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner., andcin paragraph (3A)(c)(iii) for “any member of his family” there shall be substituted “his partner (if any)”.14In regulation 54 (liable relatives interpretation) in the definition of “payment” paragraph (d) shall be omitted.15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16In regulation 62 (calculation of grant income) –aafter paragraph (2)(h) there shall be added the following sub-paragraph –iintended for the maintenance or child care costs of a child dependant.;bfor paragraph (2B) there shall be substituted the following paragraph –2BThere shall also be excluded from a student’s grant income any grant of £510 in respect of expenditure on travel, books and equipment which is payable under regulation 16(8) of the Education (Student Support) Regulations (Northern Ireland) 2002.;cin paragraph (3) for “dependents” there shall be substituted “adult dependants” and “or intended for an older student under Part IV of that Schedule,” shall be omitted.din paragraph (3A) for “dependants” in both places where it occurs there shall be substituted “an adult dependant”, andein paragraph (3B) for “dependents” there shall be substituted “an adult dependant”.17In regulation 66B(3) (treatment of payments from access funds) and in regulation 68(3) (income treated as capital) for “any other member of his family” there shall be substituted “his partner”.18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20In Schedule 2 (applicable amounts) –aparagraphs 2 (amounts for child or young person), 3 (family premium), 6(1)(c) (premiums) and 14 (disabled child premium) shall be omitted;bin paragraph 12(1)(a)(i) (additional condition for the higher pensioner and disability premiums) for “disabled person’s tax credit” there shall be substituted “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002”;cin paragraph 13A (enhanced disability premium) –iin sub-paragraph (1)(b) for “a member of the claimant’s family” there shall be substituted “the claimant’s partner (if any)”;iisub-paragraph (2)(a) shall be omitted, anddin paragraph 15 (weekly amounts of premiums specified in Part III) sub-paragraph (6) (disabled child premium) in columns (1) and (2) and sub-paragraph (8)(a) (enhanced disability premium) in Column (2) shall be omitted.21In Schedule 7 (applicable amounts in special cases) –a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .eparagraph 10C(a) and “and” which follows that sub-paragraph in Column (2) shall be omitted;fin paragraph 10C(b) in Column (2) for the words from “under regulation” to the end of that sub-paragraph there shall be substituted “under regulation 17(1)(e), (f) or (g)”;gin paragraph 13, sub-paragraph (1)(d) in Columns (1) and (2) shall be omitted;hfor paragraph 14A(a) and (b) in Column (2) there shall be substituted –14AaThe amount applicable in respect of the claimant only under regulation 17(1)(a), any amount which may be applicable to him under regulation 17(1)(d) plus the amount applicable to him under regulation 17(1)(e), (f) and (g) or, as the case may be, regulation 21.bThe amount determined in accordance with that regulation or regulation 21 in respect of the claimant and any partners of his who are not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to income support..22In Schedule 8 (sums to be disregarded in the calculation of earnings) –ain paragraph 14 “except earnings to which paragraph 15 applies” shall be omitted, andbparagraph 15 shall be omitted.23In Schedule 9 (sums to be disregarded in calculation of income other than earnings) –aafter paragraph 5 there shall be inserted the following paragraph –5AAny guardian’s allowance.;bafter paragraph 5A there shall be inserted the following paragraph –5B1Any child tax credit.2Any child benefit.;cin paragraph 25 –iin sub-paragraph (1) “to the extent specified in sub-paragraph (2)” shall be omitted, andiisub-paragraph (2) shall be omitted;dafter paragraph 25, there shall be inserted the following paragraph –25AIn the case of a claimant who has a child or young person –awho is a member of his family, andbwho is residing at an educational establishment at which he is receiving relevant education,any payment made to that educational establishment, in respect of that child or young person’s maintenance by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family., andein paragraph 68, for “any working families' tax credit or disabled person’s tax credit to which section 127 or as the case may be 128 of the Contributions and Benefits Act refers” there shall be substituted “any working tax credit”.24In Schedule 10 (capital to be disregarded) –a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bin paragraph 20, “, 44(1)” and “, modifications in respect of children and young persons” shall be omitted. SCHEDULE 2AMENDMENTS TO JOBSEEKER'S ALLOWANCE REGULATIONSRegulation 31In regulation 2A (disapplication of section 1(1A) of the Administration Act) paragraph (a) shall be omitted.2In regulation 83 (applicable amounts) –aparagraphs (b) (amount in respect of children and young persons) and (d) (family premium) shall be omitted, andbin paragraph (c) for “, or where the claimant is a member of a family, an amount in respect of any member of the family aged 16 or over” there shall be substituted “or, if he is a member of a couple, an amount in respect of both of them”.3In regulation 84 (polygamous marriages) –aparagraph (1)(c) (amount in respect of children and young persons) and (e) (family premium) shall be omitted, andbin paragraph (1)(d) for “any member of his household aged 16 or over” there shall be substituted “any partner of the polygamous marriage”.4In regulation 85 (special cases) –ain paragraph (1) (applicable amounts in special cases) the words from “but excluding” to the end of that paragraph shall be omitted, andbin paragraph (3) omit “, 2”.5In regulation 86B(c) (applicable amounts for joint-claim couples: polygamous marriages) for “any member of his household aged 16 or over” there shall be substituted “any partner of the polygamous marriage”.6In regulation 88 (calculation of income and capital of members of claimant’s family and of a polygamous marriage) –ain paragraph (1) –ifor “paragraphs (2) and” there shall be substituted “paragraph” and for “regulations” there shall be substituted “regulation”;iithe words “and 106 (modifications in respect of children and young persons)” and “and the income of a child or young person” and the words after “to his partner” to the end of that paragraph shall be omitted;bfor paragraph (2) there shall be substituted the following paragraph –2Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.;cin paragraph (4)(a) the words after “each such member” to the end of that sub-paragraph shall be omitted, anddin paragraph (4)(b) “or, as the case may be, the income of that child or young person” and the words after “for the claimant” to the end of that paragraph shall be omitted.7In regulation 89 (liable relative payments) for “106” there shall be substituted “105”.8In regulation 103 (calculation of income other than earnings) –ain paragraph (1) for the words after “income under” to the end of that paragraph there shall be substituted “regulation 104 (capital treated as income)”, andbin paragraph (6)(b) for “dependants” there shall be substituted “partner”.9Regulation 104(3) (capital treated as income) shall be omitted.10In regulation 105 (notional income) –aparagraph (2)(c) and (2A) shall be omitted;bin paragraph (2)(d) for “working families' tax credit or disabled person’s tax credit” there shall be substituted “working tax credit or child tax credit”;cin paragraph (10)(a) –ifor “in respect of a member of the family” there shall be substituted “his partner”;iiin head (i) for “by that member of the family, if it would normally be paid to that member” there shall be substituted “by his partner, if it would normally be paid to his partner”;iiiin head (ia) for “that member” there shall be substituted “the claimant’s partner”, andivin head (ii) for “or by that member of the family” there shall be substituted “or his partner” and for “of any member of the family” there shall be substituted “of his partner”;dfor paragraph (10)(b) there shall be substituted the following –bto a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner;;ein paragraph (10A)(d)(iii) for “any member of his family” there shall be substituted “his partner (if any)”, andfin paragraph (11) for the words after “the cost of maintaining the claimant” to the end of that paragraph there shall be substituted “or his partner in that home shall be treated as possessed by the claimant or his partner”.11Regulation 106 (modifications in respect of children and young persons) and regulation 109 (disregard of capital of child or young person) shall be omitted.12In regulation 110 (income treated as capital) paragraphs (8) and (10)(b) shall be omitted.13In regulation 113 (notional capital) –ain paragraph (3)(a) –ifor “in respect of a member of the family” there shall be substituted “his partner”;iiin head (i) for “by that member of the family, if it would normally be paid to that member” there shall be substituted “by his partner, if it would normally be paid to his partner”;iiiin head (ia) for “that member” there shall be substituted “the claimant’s partner”;ivin head (ii) for “or that member of the family” there shall be substituted “or his partner” and for “of any member of the family” there shall be substituted “of his partner”;bfor paragraph (3)(b) there shall be substituted the following –bto a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant, or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner., andcin paragraph (3A)(c)(iii) for “any member of his family” there shall be substituted “his partner (if any)”.14In regulation 117 (liable relatives: interpretation) in the definition of “payment” paragraph (d) shall be omitted.15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16In regulation 131 (calculation of grant income) –aafter paragraph (2)(g) there shall be added the following sub-paragraph –hintended for the maintenance or child care costs of a child dependant.;bfor paragraph (3A) there shall be substituted the following paragraph –3AThere shall also be excluded from a student’s grant income any grant of £510 in respect of expenditure on travel, books and equipment which is payable under regulation 16(8) of the Education (Student Support) Regulations (Northern Ireland) 2002.;cin paragraph (4) for “dependents” there shall be substituted “adult dependants” and “or intended for an older student under Part IV of that Schedule,” shall be omitted;din paragraph (5) for “dependants” in both places where it occurs there shall be substituted “an adult dependant”, andein paragraph (5A) for “dependents” there shall be substituted “an adult dependant”.17In regulation 136A(3) (treatment of payments from access funds) and regulation 138(3) (income treated as capital) for “any other member of his family” there shall be substituted “his partner”.18In regulation 140(5)(a) (meaning of “person in hardship”) for the words after “Schedule 1 or” to the end of that sub-paragraph there shall be substituted “an element of child tax credit in respect of a child or young person who is disabled or severely disabled within the meaning of regulation 8 of the Child Tax Credit Regulations 2002”.19In regulation 148(1) (applicable amount in urgent cases) –asub-paragraphs (a)(ii), (c)(ii) and (d)(i) shall be omitted; andbin sub-paragraphs (a)(iii) and (d)(ii) “II or” shall be omitted.20In Schedule 1 (applicable amounts) –aparagraphs 2 (amounts for child or young person), 4 (family premium), 7(1)(c) (premiums) and 16 (disabled child premium) shall be omitted;bin paragraph 14(1)(a) (additional conditions for higher pensioner and disability premium) for “either disabled person’s tax credit” there shall be substituted “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002”;cin paragraph 15A (enhanced disability premium) –iin sub-paragraph (1)(b) for “a member of the claimant’s family,” there shall be substituted “the claimant’s partner (if any),”, andiisub-paragraph (2)(a) shall be omitted;din paragraph 20 (weekly amounts of premiums specified in Part III) sub-paragraph (7) (disabled child premium) in Columns (1) and (2) and sub-paragraph (9)(a) (enhanced disability premium) in Column (2) shall be omitted, andein paragraph 20H(1)(a) (additional conditions for higher pensioner and disability premium, joint claim) for “either disabled person’s tax credit” there shall be substituted “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002”.21In Schedule 4 (applicable amounts in special cases) –a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bin paragraph 9(b) in Column (2) for “83(d) or (f)” there shall be substituted “83(f)”;cfor paragraph 13A(a) and (b) in Column (2) there shall be substituted –13A.The amount applicable in respect of the claimant only under regulation 83(a), plus any amount which may be applicable to him under regulation 83(e) or (f) plus the amount applicable to him under regulation 87(2) or (3) or, as the case may be, regulation 85;The amount determined in accordance with that regulation or regulation 85 in respect of the claimant and any partners of his who are not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to jobseeker’s allowance., anddparagraph 15(1)(d) in Columns (1) and (2) shall be omitted.22In Schedule 5 (sums to be disregarded in the calculation of earnings) –ain paragraph 17 “except earnings to which paragraph 18 applies” shall be omitted, andbparagraph 18 shall be omitted.23In Schedule 6 (sums to be disregarded in the calculation of income other than earnings) –aafter paragraph 6 there shall be inserted the following paragraph –6AAny guardian’s allowance.;bafter paragraph 6A there shall be inserted the following paragraph –6B1Any child tax credit.2Any child benefit.;cin paragraph 26(1) “to the extent specified in sub-paragraph (2)” shall be omitted and sub-paragraph (2) shall be omitted, anddafter paragraph 26, there shall be inserted the following paragraph –26AIn the case of a claimant who has a child or young person –awho is a member of his family, andbwho is residing at an educational establishment at which he is receiving relevant education,any payment made to that educational establishment, in respect of that child or young person’s maintenance by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family..24In Schedule 7 (capital to be disregarded) –a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bin paragraph 25 “, 106(1)” and “, modifications in respect of children and young persons” shall be omitted. SCHEDULE 3AMENDMENT OF THE HOUSING BENEFIT REGULATIONSRegulation 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 4OTHER MISCELLANEOUS CONSEQUENTIAL AMENDMENTSRegulation 51In the Social Security (Credits) Regulations (Northern Ireland) 1975 –ain regulation 2(1) (interpretation) –ithe definition of “disabled person’s tax credit” shall be omitted, andiifor the definition of “working families' tax credit” there shall be substituted the definition –“working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;bin the heading which precedes regulation 7B (credits for disabled person’s tax credit) for “disabled person’s tax credit” there shall be substituted “disability element of working tax credit”;cin regulation 7B for “a disabled person’s tax credit” there shall be substituted “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in an award of working tax credit which”;din the heading which precedes regulation 7C (credits for working families' tax credit) for “working families' tax credit” there shall be substituted “working tax credit”;ein regulation 7C –iat the beginning of paragraph (1), there shall be inserted “Subject to regulation 7B,”;iiin paragraphs (1) and (2) for “working families' tax credit” there shall be substituted “working tax credit”;iiiin paragraph (3) for “working families' tax credit” in sub-paragraphs (a) and (c) there shall be substituted “working tax credit”, sub-paragraph (b) shall be omitted and “as equal” in sub-paragraph (c) shall be omitted, andivparagraph (5) shall be omitted.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3In regulation 6 (date of claim) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 –ain paragraph (28)(a) for “family credit or disability working allowance” there shall be substituted “working tax credit”, andbin paragraph 28(b) after “remunerative work” there shall be added “for the purposes of that tax credit”.4In regulation 1B(2) (relaxation of the first contribution condition in certain cases) of the Social Security (Incapacity Benefit) Regulations (Northern Ireland) 1994 after sub-paragraph (b)(ii) there shall be inserted the following head –iiiwho was entitled to working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 was included in the award, or.5Paragraph 5 of Schedule 1 and paragraph 5 of Schedule 3 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 shall be omitted.6Paragraph 5 of Schedule 2 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 shall be omitted. (This note is not part of the Regulations.)

These Regulations further amend the Income Support (General) Regulations (Northern Ireland) 1987 and the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 so as to remove, in accordance with section 1 of the Tax Credits Act 2002 (“the 2002 Act”), the special amounts and premia in income support and jobseeker’s allowance for those with responsibility for children and young persons.

These Regulations further amend the Income Support Regulations, the Jobseeker’s Allowance Regulations, the Housing Benefit (General) Regulations (Northern Ireland) 1987, the Social Security (Credits) Regulations (Northern Ireland) 1975, the Social Fund Maternity and Funeral Expenses (General) Regulations (Northern Ireland) 1987, the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987, the Social Security (Incapacity Benefit) Regulations (Northern Ireland) 1994 and the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 to make further consequential provision and transitional arrangements in connection with the introduction of child tax credit and working tax credit by the 2002 Act.

In so far as these Regulations are required, for the purposes of regulation 4 and Schedule 3, to be referred to the Social Security Advisory Committee under section 149(2) of the Social Security Administration (Northern Ireland) Act 1992 (“the 1992 Act”), after agreement by the Social Security Advisory Committee, they have not been so referred by virtue of section 150(1)(b) of that Act. Otherwise they make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the 1992 Act, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.

These Regulations do not impose any charge on business.

1992 c. 7; section 123(1)(c) was inserted by paragraph 13(5) of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)) 1992 c. 8; section 1(1C) was inserted by Article 18 of the Social Security Administration (Fraud) (Northern Ireland) Order 1997 (S.I. 1997/1182 (N.I. 11)) S.I. 1995/2705 (N.I. 15) See Article 8(b) of S.R. 1999 No. 481 See section 171(6A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as inserted by Article 3(3) of the Social Security (Amendment) (Northern Ireland) Order 1993 (S.I. 1993/1579 (N.I. 8)); see also Article 6(b) of S.R. 1999 No. 481 See section 150(1)(b) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) S.R. 2003 No. 1 The definition of “benefit week” was amended by regulation 2(a) of S.R. 1988 No. 318 The definition of “benefit week” was amended by regulation 2(2) of S.R. 1996 No. 358 and regulation 2(2)(a) of S.R. 1996 No. 503 The definition of “partner” was amended by paragraph 1 of Schedule 2 to S.R. 2000 No. 350 S.R. 1987 No. 461; relevant amending Regulations are S.R. 1988 No. 424, S.R. 1990 No. 345, S.R. 1991 No. 47, S.R. 1992 Nos. 6 and 404, S.R. 1994 Nos. 274 and 335, S.R. 1995 No. 129, S.R. 1996 No. 334, S.R. 1999 No. 385, S.R. 2000 No. 221 and S.R. 2002 No. 363 S.R. 1987 No. 459; relevant amending Rules are S.R. 1988 Nos. 146, 274, 318 and 431, S.R. 1989 Nos. 139, 249 and 366, S.R. 1990 Nos. 131, 297 and 346, S.R. 1992 Nos. 6 and 147, S.R. 1993 Nos. 149 and 373, S.R. 1994 Nos. 77 and 327, S.R. 1995 Nos. 67, 410 and 481, S.R. 1996 Nos. 199, 288, 449 and 476, S.R. 1997 Nos. 22, 331 and 483, S.R. 1998 Nos. 2, 81, 112 and 326, S.R. 1999 Nos. 381, 382, 385, 391, 472 (C. 36) and 500, S.R. 2000 Nos. 71, 242, 366 and 367, S.R. 2001 Nos. 134 and 278, S.R. 2002 Nos. 99, 128, 132, 222, 267, 270, 295, 323 and 363, and S.R. 2003 No. 1 S.R. 1996 No. 198; relevant amending Rules are S.R. 1996 Nos. 288, 356 and 476, S.R. 1997 Nos. 130, 331 and 483, S.R. 1998 Nos. 2, 81, 112 and 326, S.R. 1999 Nos. 382, 385, 391 and 428 (C. 32), S.R. 2000 Nos. 71, 242, 350, 366 and 367, S.R. 2001 Nos. 261 and 278, S.R. 2002 Nos. 99, 128, 132, 222, 267 and 323 and S.R. 2003 No. 1 1954 c. 33 (N.I.) Regulation 2A was inserted by regulation 7 of S.R. 1997 No. 483 Regulation 17(1) was amended by regulation 9 of S.R. 1996 No. 199 Sub-paragraph (b) was amended by regulation 4(7) of S.R. 1993 No. 373 Sub-paragraph (bb) was inserted by regulation 2(3) of S.R. 1993 No. 149 Regulation 18(1) was amended by regulation 5(a) of S.R. 1988 No. 274 and regulation 10(a)(i) of S.R. 1996 No. 199 Sub-paragraph (c) was amended by regulation 4(8) of S.R. 1993 No. 373 Sub-paragraph (cc) was inserted by regulation 2(4) of S.R. 1993 No. 149 Regulation 21(1) was amended by regulation 4(3) of S.R. 1994 No. 77, regulation 12 of S.R. 1996 No. 199, regulation 2(2) of S.R. 1996 No. 449 and regulation 2(1) of, and paragraph 6(a) of Schedule 1 to, S.R. 2002 No. 132 Regulation 21A was substituted by regulation 5(5) of S.R. 2000 No. 71 Paragraph (1) was amended by regulation 6(1)(a) of S.R. 1988 No. 274 Paragraph (3) was amended by regulation 6(1)(b) of S.R. 1988 No. 274 Paragraph (1) was amended by regulation 8 of S.R. 1988 No. 431 and regulation 9(1)(a) of S.R. 1998 No. 81 Paragraph (4) was amended by regulation 5(6)(a) of S.R. 2000 No. 71 Paragraph (3) was amended by regulation 18 of S.R. 1988 No. 146, regulation 7 of S.R. 1989 No. 249 and regulation 2(4) of S.R. 1998 No. 2 Paragraph (2)(d) was substituted by regulation 5(2)(a) of S.R. 1996 No. 288 Paragraph (2)(e) was substituted by regulation 2(1) of, and Part I of Schedule 2 to, S.R. 1999 No. 385 Paragraph (2)(f) was substituted by regulation 2(2) of, and Part II of Schedule 2 to, S.R. 1999 No. 385 Paragraph (2D) was inserted by regulation 5(2)(b) of S.R. 1996 No. 288 Paragraph (4) was substituted by regulation 9(a) of S.R. 1988 No. 318 and amended by regulation 2(2)(a) of S.R. 1998 No. 326 Head (i) was amended by regulation 5(2) of S.R. 1995 No. 410, regulation 2(1)(a) and (2) of S.R. 1995 No. 481 and regulation 2(3) of S.R. 2002 No. 128 Head (ia) was inserted by regulation 2(1)(a) of S.R. 1999 No. 391 Head (ii) was amended by regulation 4(4)(a) of S.R. 1994 No. 77 Paragraph (4ZA) was inserted by regulation 2(2)(b) of S.R. 1998 No. 326 and sub-paragraph (d) was added by regulation 2(3)(b) of S.R. 1999 No. 391 Paragraph (4A) was inserted by regulation 4(4)(b) of S.R. 1994 No. 77 Regulation 44 was amended by regulation 20 of S.R. 1988 No. 146, regulation 4(14) of S.R. 1993 No. 373, Article 7(8) of S.R. 1999 No. 472 (C. 36) and regulation 2(a) of S.R. 2000 No. 367 Paragraph (8) was substituted by regulation 4(1) and (2)(a) of S.R. 1997 No. 331 Paragraph (10) was added by regulation 10(b) of S.R. 1988 No. 431 Paragraph (3) was substituted by regulation 11(a) of S.R. 1988 No. 318 and amended by regulation 3(2)(a) of S.R. 1998 No. 326 Head (i) was amended by regulation 9 of S.R. 1997 No. 22 and regulation 2(4) of S.R. 2002 No. 128 Head (ia) was inserted by regulation 2(1)(a) of S.R. 1999 No. 391 Head (ii) was amended by paragraph 7 of Schedule 1 to S.R. 1989 No. 139, paragraph 6(8) of Schedule 2 to S.R. 1993 No. 149 and paragraph 8 of Part I of the Schedule to S.R. 2002 No. 132 Paragraph (3A) was inserted by regulation 3(2)(b) of S.R. 1998 No. 326 and sub-paragraph (c) was added by regulation 2(3)(b) of S.R. 1999 No. 391 Definition of “payment” was amended by regulation 24 of S.R. 1988 No. 146 Paragraph (2B) was inserted by regulation 3(4)(b) of S.R. 2001 No. 278 and amended by regulation 4(1) and (2)(b) of S.R. 2002 No. 222 and regulation 2(1) and (2)(b) of S.R. 2002 No. 270 S.R. 2002 No. 224 Paragraph (3) was amended by regulation 2(3)(d) of S.R. 2000 No. 242 and regulation 4(3) and (4)(b) of S.R. 2002 No. 222 Paragraph (3A) was inserted by regulation 25(b) of S.R. 1988 No. 146, amended by regulation 6(b) of S.R. 2001 No. 278 and regulation 7(1) and (2)(b) of S.R. 2002 No. 222 Paragraph (3B) was inserted by regulation 2(3)(e) of S.R. 2000 No. 242 and amended by regulation 4(5) and (6)(b) of S.R. 2002 No. 222 Regulation 66B was inserted by regulation 2(5) of S.R. 2000 No. 242 and paragraph (3) was amended by regulation 2(1) of, and paragraph 9 of Part I of the Schedule to, S.R. 2002 No. 132 Regulation 68(3) was added by regulation 2(6) of S.R. 2000 No. 242 and amended by regulation 2(1) of, and paragraph 10 of Part I of the Schedule to, S.R. 2002 No. 132 Paragraph 2 was amended by regulation 18 of S.R. 1988 No. 318, regulation 2 of S.R. 1996 No. 476, regulation 2(1)(b) and (2)(a) of S.R. 1999 No. 382 and regulation 2(1) and (2)(b) of S.R. 2002 No. 267 Paragraph 3 was amended by regulation 18 of S.R. 1988 No. 318, regulation 5(4)(a) of S.R. 1996 No. 288, regulation 8 of S.R. 1998 No. 112 and Article 16(4) of S.R. 2002 No. 99 Paragraph 6 was substituted by regulation 2(c) of S.R. 2000 No. 367 Paragraph 14 was amended by regulation 10(4)(d) of S.R. 1992 No. 6 and regulation 4(17)(c) of S.R. 1993 No. 373 and Article 16(2) of S.R. 2002 No. 99 Paragraph 12(1)(a)(i) was amended by S.R. 1988 No. 146, S.R. 1992 No. 6, S.R. 1994 No. 327, S.R. 1995 No. 67 and S.R. 1999 No. 385 S.I. 2002/2005 Paragraph 13A was inserted by regulation 2(c)(ii) of S.R. 2000 No. 367 and amended by Article 16(2) of S.R. 2002 No. 99 Amounts in paragraph 15 were substituted by Article 16(5) of, and Schedule 3 to, S.R. 2002 No. 99 and paragraph (8) was added by regulation 2(c)(iii) of S.R. 2000 No. 367 Paragraph 10C was inserted by regulation 19(c) of S.R. 1988 No. 431 and amended by regulation 19(e) of S.R. 1990 No. 131 Paragraph 10C(b) was amended by regulation 5(5)(b) of S.R. 1996 No. 288 Paragraph 13 was amended by regulation 22(d) of S.R. 1988 No. 318 and regulation 19(k)(i) of S.R. 1990 No. 131 Paragraph 14A was inserted by regulation 5(10)(a) of S.R. 2000 No. 71 and amended by paragraph 15(j) of Part I of the Schedule to S.R. 2002 No. 132 Paragraph 15 was amended by paragraph 14(b) of Schedule 1 to S.R. 1989 No. 139, regulation 12 of S.R. 1992 No. 147, regulation 3 of, and paragraph 2(g) of the Schedule to, S.R. 2000 No. 366 and paragraph 16(b) of Part I of the Schedule to S.R. 2002 No. 132 Paragraph 5A was inserted by paragraph 5 of Schedule 1 to S.R. 2003 No. 1 and omitted by paragraph 5 of Schedule 4 to these Regulations Paragraph 25 was amended by regulation 4 of S.R. 1989 No. 366, regulation 3(1) and (2)(a) of S.R. 1997 No. 331 and regulation 2(8)(a) of S.R. 1998 No. 2 Paragraph 68 was added by regulation 2(10) of S.R. 1999 No. 381 and amended by regulation 3(4) of S.R. 2001 No. 134 Paragraph 20 was amended by regulation 4(9) of S.R. 1990 No. 297 Regulation 2A was inserted by regulation 14 of S.R. 1997 No. 483 Regulation 83 was amended by Article 21(2) of S.R. 2002 No. 99 and paragraph 4 of Part II of the Schedule to S.R. 2002 No. 132 Regulation 84 was amended by Article 21(2) of S.R. 2002 No. 99 and paragraph 5 of Part II of the Schedule to S.R. 2002 No. 132 Paragraph (1) was amended by regulation 5(8) of S.R. 1997 No. 130, Article 21(2) of S.R. 2002 No. 99 and paragraph 6 of Part II of the Schedule to S.R. 2002 No. 132 Regulation 86B was inserted by paragraph 35 of Schedule 2 to S.R. 2000 No. 350 Paragraph (1) was amended by paragraph 36 of Schedule 2 to S.R. 2000 No. 350 Paragraph (1) was amended by regulation 9(2)(a) of S.R. 1998 No. 81 Paragraph (6) was amended by regulation 10(4) of S.R. 2000 No. 71 Paragraph (3) was amended by regulation 8(5) of S.R. 1998 No. 2 Paragraph (2)(c) was substituted by regulation 9(2)(a) of S.R. 1996 No. 288 Paragraph (2A) was inserted by regulation 9(2)(b) of S.R. 1996 No. 288 Paragraph (2)(d) was amended by regulation 2(1) and (2) of S.R. 1999 No. 385 Paragraph (10) was amended by regulation 2(1)(a) of S.R. 1998 No. 326 Head (i) was amended by regulation 4(3) of S.R. 2002 No. 128 Head (ia) was inserted by regulation 2(1)(b) of S.R. 1999 No. 391 Head (ii) was amended by paragraph 42 of Schedule 2 to S.R. 2000 No. 350 Paragraph (10A) was inserted by regulation 2(1)(b) of S.R. 1998 No. 326 and sub-paragraph (d) was added by regulation 2(3)(c) of S.R. 1999 No. 391 Regulation 106 was amended by Article 9(8)(c) of S.R. 1999 No. 428 (C.32) and regulation 4(a) of S.R. 2000 No. 367 Paragraph 8 was substituted by regulation 4(2)(b) of S.R. 1997 No. 331 Paragraph (3) was amended by regulation 3(1)(a) of S.R. 1998 No. 326 Head (i) was amended by regulation 4(4) of S.R. 2002 No. 128 Head (ia) was inserted by regulation 2(1)(b) of S.R. 1999 No. 391 Head (ii) was amended by paragraph 44 of Schedule 2 to S.R. 2000 No. 350 and paragraph 11 of Part II of the Schedule to S.R. 2002 No. 132 Paragraph (3A) was inserted by regulation 3(1)(b) of S.R. 1998 No. 326 and sub-paragraph (c) was added by regulation 2(3)(c) of S.R. 1999 No. 391 Paragraph (3A) was inserted by regulation 3(4)(c) of S.R. 2001 No. 278 Paragraph (4) was amended by regulation 3(5)(d) of S.R. 2000 No. 242 Paragraph (5) was amended by regulation 6(c) of S.R. 2001 No. 278 and regulation 7(1) and (2)(c) of S.R. 2002 No. 222 Paragraph (5A) was inserted by regulation 3(5)(e) of S.R. 2000 No. 242 and amended by regulations 4(5) and (6)(c) and 7(1) and (2)(c) of S.R. 2002 No. 222 Regulation 136A was inserted by regulation 3(7) of S.R. 2000 No. 242 Regulation 138(3) was added by regulation 3(8) of S.R. 2000 No. 242 Paragraph 140(5)(a) was amended by regulation 11(b) of S.R. 1996 No. 356 Regulation 148(1) was amended by regulation 10(6) of S.R. 2000 No. 71, paragraph 46 of Schedule 2 to S.R. 2000 No. 350, Article 21(2) of S.R. 2002 No. 99 and paragraph 14 of Part II of the Schedule to S.R. 2002 No. 132 Paragraph 2 was amended by regulation 2 of S.R. 1996 No. 476, regulation 2 of S.R. 1999 No. 382 and regulation 2 of S.R. 2002 No. 267 Paragraph 4 was amended by regulation 9(4)(a) of S.R. 1996 No. 288, regulation 10 of S.R. 1998 No. 112 and Article 21(4) of S.R. 2002 No. 99 Paragraph 7 was substituted by regulation 4(c)(i) of S.R. 2000 No. 367 Paragraph 16 was amended by Article 21(2) of S.R. 2002 No. 99 Paragraph 14(1)(a) was amended by regulation 2(2) of, and Part II of Schedule 2 to, S.R. 1999 No. 385 Paragraph 15A was inserted by regulation 4(c)(ii) of S.R. 2000 No. 367 and amended by Article 21(2) of S.R. 2002 No. 99 Sub-paragraph (7) was amended by Schedule 9 to S.R. 2002 No. 99 Sub-paragraph (9) was added by regulation 4(c)(iii) of S.R. 2000 No. 367 and amended by Schedule 9 to S.R. 2002 No. 99 Paragraph 20H was inserted by paragraph 53(4) of Schedule 2 to S.R. 2000 No. 350 Paragraph 9(b) was amended by regulation 9(5) of S.R. 1996 No. 288 Paragraph 13A was inserted by regulation 10(7)(a) of S.R. 2000 No. 71 and amended by paragraph 19(d)(i) and (ii) of Part II of the Schedule to S.R. 2002 No. 132 Paragraph 18 was amended by regulation 3 of S.R. 2000 No. 366 and paragraph 21(b) of S.R. 2002 No. 132 Paragraph 6A was inserted by paragraph 5 of Schedule 3 to S.R. 2003 No. 1 and omitted by paragraph 6 of Schedule 4 to these Regulations Paragraph 26(1) was amended by regulation 3(2)(e) of S.R. 1997 No. 331 and regulation 8(7)(a) of S.R. 1998 No. 2 S.R. 1975 No. 113; relevant amending regulations are S.R. 1991 No. 528, S.R. 1995 No. 479, S.R. 1999 No. 385 and S.R. 2001 No. 108 The definition of “disabled person’s tax credit” was substituted by regulation 2(3)(a) of, and Part III of Schedule 2 to, S.R. 1999 No. 385 The definition of “working families' tax credit” was inserted by regulation 2(3)(b) of, and Part III of Schedule 2 to, S.R. 1999 No. 385 Regulation 7B was inserted by regulation 3 of S.R. 1991 No. 528 and amended by Part II of Schedule 2 to S.R. 1999 No. 385 Regulation 7C was inserted by regulation 2 of S.R. 1995 No. 479 Paragraph (1) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385 and regulation 3(6) of S.R. 2001 No. 108 Paragraph (2) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385 Paragraph (3) was amended by Part 1 of Schedule 2 to S.R. 1999 No. 385 S.R. 1987 No. 465; relevant amending Rules are S.R. 1997 No. 156 and S.I. 1999/2574 Paragraph (28) was added by regulation 3(4)(e) of S.R. 1997 No. 156 S.R. 1994 No. 461; regulation 1B was inserted by regulation 2(2) of S.R. 2000 No. 404 S.R. 2003 No. 1 Reg. 1 in operation at 1.4.2003, see reg. 1(1)Sch. 1 para. 10(b)(c) in operation at 7.4.2003 , see reg. 1(5)(a)Sch. 1 para. 20(b) in operation at 7.4.2003 , see reg. 1(5)(a)Sch. 1 para. 23(a) in operation at 7.4.2003 , see reg. 1(5)(a)Sch. 2 para. 10(b) in operation at 7.4.2003 , see reg. 1(9)Sch. 2 para. 20(b)(e) in operation at 7.4.2003 , see reg. 1(9)Sch. 2 para. 23(a) in operation at 7.4.2003 , see reg. 1(9)Sch. 4 para. 1 in operation at 7.4.2003, see reg. 1(10)(c)Sch. 4 para. 3 in operation at 7.4.2003, see reg. 1(10)(c)Sch. 4 para. 4 in operation at 7.4.2003, see reg. 1(10)(c)Sch. 4 para. 5 in operation at 1.4.2003, see reg. 1(10)(b)Sch. 4 para. 6 in operation at 1.4.2003, see reg. 1(10)(a)Reg. 5 in operation at 1.4.2003 for specified purposes with effect in accordance with, see reg. 1(10)(a)(b)Sch. 1 para. 10(a), (d)-(h) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 paras. 23(b)-(e) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 2 para. 10(a), (c)-(f) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 paras. 23(b)-(d) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Reg. 2 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Reg. 3 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(b)Sch. 1 para. 1 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 2 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 3 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 4 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 5 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 6 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 7 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 8 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 9 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 11 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 12 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 13 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 14 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 16 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 17 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 20(a)(c)(d) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 21 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 22 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 1 para. 24(b) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Sch. 2 para. 1 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 2 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 3 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 4 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 5 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 6 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 7 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 8 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 9 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 11 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 12 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 13 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 14 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 16 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 17 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 18 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 19 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 20(a)(c)(d) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 21 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 22 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Sch. 2 para. 24(b) in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(7)(8)Reg. 6 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(3)Reg. 7 in operation at 6.4.2003 for specified purposes with effect in accordance with, see reg. 1(6)(b)Reg. 3 in operation at 7.4.2003 for specified purposes with effect in accordance with, see reg. 1(9)Reg. 5 in operation at 7.4.2003 For specified purpose with effect in accordance with, see reg. 1(10)(c)Reg. 1(4A)-(4C) inserted (8.9.2005) by The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/393), regs. 1(1), 2(b)Reg. 1(8A)-(8C) inserted (8.9.2005) by The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/393), regs. 1(1), 2(d)Words in reg. 1(3) substituted (8.9.2005) by The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/393), regs. 1(1), 2(a)Words in reg. 1(4) substituted (8.9.2005) by The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/393), regs. 1(1), 2(a)Words in reg. 1(7) substituted (8.9.2005) by The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/393), regs. 1(1), 2(c)Words in reg. 1(8) substituted (8.9.2005) by The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/393), regs. 1(1), 2(c)Sch. 4 para. 2 revoked (5.12.2005) by The Social Fund Maternity and Funeral Expenses (General) Regulations (Northern Ireland) 2005 (S.R. 2005/506), regs. 1, 3, Sch.Sch. 1 paras. 21(a)-(c) revoked (coming into force in accordance with of the amending Rule) by The Social Security (Hospital In-Patients) Regulations (Northern Ireland) 2005 (S.R. 2005/580), reg. 1(1)(d), Sch. 1Sch. 3 revoked (20.11.2006) by The Housing Benefit (Consequential Provisions) Regulations (Northern Ireland) 2006 (S.R. 2006/407), reg. 1(1), Sch. 1 (with regs. 2, 6(2), Sch. 3, Sch. 4)Words in reg. 1(12) revoked (20.11.2006) by The Housing Benefit (Consequential Provisions) Regulations (Northern Ireland) 2006 (S.R. 2006/407), reg. 1(1), Sch. 1 (with regs. 2, 6(2), Sch. 3, Sch. 4)Reg. 4 revoked (20.11.2006) by The Housing Benefit (Consequential Provisions) Regulations (Northern Ireland) 2006 (S.R. 2006/407), reg. 1(1), Sch. 1 (with regs. 2, 6(2), Sch. 3, Sch. 4)Sch. 1 para. 21(d) omitted (with application in accordance with reg. 1(5) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/154), regs. 1(3), 5(2)Sch. 2 para. 21(a) omitted (with application in accordance with reg. 1(5) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/154), regs. 1(3), 5(3)Sch. 1 para. 24(a) revoked (14.4.2008) by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/112), regs. 1(1), 7, Sch.Sch. 2 para. 24(a) revoked (14.4.2008) by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/112), regs. 1(1), 7, Sch.Sch. 1 para. 15 omitted (coming into force in accordance with reg. 1(2) of the amending Rule) by virtue of The Social Security (Child Maintenance Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/406), reg. 4(2)Sch. 2 para. 15 omitted (coming into force in accordance with reg. 1(2) of the amending Rule) by virtue of The Social Security (Child Maintenance Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/406), reg. 4(3)Sch. 1 para. 18 revoked (25.1.2010) by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/6), reg. 1(2), Sch. Pt. 1 (with reg. 2(2)-(4))Sch. 1 para. 19 revoked (25.1.2010) by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/6), reg. 1(2), Sch. Pt. 1Reg. 6(6) omitted (coming into force in accordance with reg. 1(3) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/135), regs. 1(3), 10(2)Reg. 6(7) omitted (coming into force in accordance with reg. 1(3) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/135), regs. 1(3), 10(2)Reg. 7(5) omitted (coming into force in accordance with reg. 1(3) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/135), regs. 1(3), 10(3)Reg. 7(6) omitted (coming into force in accordance with reg. 1(3) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/135), regs. 1(3), 10(3)Sch. 1 modified (11.5.2017) by The Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/79), regs. 1(2), 4(1)Sch. 2 modified (11.5.2017) by The Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/79), regs. 1(2), 5(1)Reg. 2 modified (11.5.2017) by The Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/79), regs. 1(2), 4(1)Reg. 3 modified (11.5.2017) by The Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/79), regs. 1(2), 5(1)