2003 No. 212
SOCIAL SECURITY

The Tax Credits Act 2002 (Transitional Provisions and Savings) Order (Northern Ireland) 2003

Made
The Department for Social Development, in exercise of the powers conferred on it by section 62(1) of the Tax Credits Act 20021 and of all other powers enabling it in that behalf, hereby makes the following Order:

Citation and interpretation1.

(1)

This Order may be cited as the Tax Credits Act 2002 (Transitional Provisions and Savings) Order (Northern Ireland) 2003.

(2)

In this Order –

“the 2002 Act” means the Tax Credits Act 2002;

“the Administration Act” means the Social Security Administration (Northern Ireland) Act 19922;
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 19923.

Saving provision2.

(1)

Notwithstanding the coming into force of the specified provisions, the Contributions and Benefits Act and the Administration Act shall, in cases to which paragraph (2) applies, subject to paragraph (3), continue to have effect from the commencement date as if those provisions had not come into force.

(2)

This paragraph applies where a person –

(a)

is entitled to a relevant increase on the day before the commencement date; or

(b)

claims a relevant increase on or after the commencement date and it is subsequently determined that he is entitled to a relevant increase in respect of a period which includes the day before the commencement date.

(3)

The provisions saved by paragraph (1) shall continue to have effect until –

(a)

subject to sub-paragraph (c), where a relevant increase ceases to be payable to a person to whom paragraph (2) applies for a period greater than 58 days beginning with, and including, the day on which it was last payable, on the day 59 days after the day on which it was last payable; or

(b)

in any other case, subject to sub-paragraph (c), on the date on which entitlement to a relevant increase ceases;

(c)

where regulation 6(19) or (23) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 19874 applies to a further claim for a relevant increase, on the date on which entitlement to that relevant increase ceases.

(4)

In this Article –

“the commencement date” means 6th April 2003;

“a relevant increase” means an increase under section 80 or 90 of the Contributions and Benefits Act5;
“the specified provisions” means the provisions of the 2002 Act which are brought into force by Article 2(a) of the Tax Credits Act 2002 (Commencement No. 3 and Transitional Provisions and Savings) Order 20036 and Article 2(3)(c) and (e) of, and Schedule 1 to the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 20037.

Transitional application of sections 37 and 39A of the Contributions and Benefits Act3.

For the purposes of the continuing application of sections 37 (widowed mother’s allowance) and 39A8 (widowed parent’s allowance) of the Contributions and Benefits Act in cases to which Article 2(2) applies, those sections shall apply as if the amendments specified in paragraphs 38 and 40 of Schedule 3 to the 2002 Act had not come into force.

Transitional application of section 134 of the Administration Act4.

For the purposes of the continuing application of section 134(2)(c)9 of the Administration Act in cases to which Article 2(2) applies, that section shall apply as if it had not been repealed in Schedule 6 to the 2002 Act and the reference to child benefit in that section shall be treated as including a reference to child tax credit under section 8 of the 2002 Act.

Sealed with the Official Seal of the Department for Social Development on 2nd April 2003.

D. A. Baker
Senior Officer of the
Department for Social Development
(This note is not part of the Order.)

The Tax Credits Act 2002 (Commencement No. 3 and Transitional Provisions and Savings) Order 2003 provides for the coming into force of section 1(3)(e) of the Tax Credits Act 2002 and the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 provides for the coming into force of section 60 of, and Schedule 6 to, that Act, in so far as they bring into force the repeal of the provisions of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and the Social Security Administration (Northern Ireland) Act 1992 which are specified in the Schedule to that Order and which relate to the payment of certain increases in respect of children in certain contributory benefits.

Article 2 of this Order saves those repealed provisions, which relate to Northern Ireland, in certain circumstances.

Article 3 makes transitional provision relating to entitlement to widowed mother’s allowance and widowed parent’s allowance for saved cases.

Article 4 makes transitional provision relating to the setting of the rates for those increases that continue to be paid pursuant to the savings provision.

This Order does not impose a charge on business.