OpenLegislation

Paragraph 12 Employment CreditsF1I1

Northern Ireland

Payments made by way of employment credits under section 1(1) of the Employment and Training Act (Northern Ireland) 1950f1 to a non-resident parent who is participating in a scheme arranged under section 1(1) of that Act and known as the New Deal 50 plus shall be treated as the income of the non-resident parent, at the rate payable at the effective date.

Annotations

Textual amendments

F1

Regulations revoked (coming into operation in accordance with reg. 1(1)(c) of the amending Rule) by The Child Support (Meaning of Child and New Calculation Rules) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/438), regs. 1(1)(c), 9(2), Sch.; S.R. 2012/440, art. 2(1)

Commencement

I1

Sch. para. 12 comes into operation in accordance with reg. 1(1)(a)

Footnotes

f1

1950 c. 29 (N.I.); section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)) and by Article 5 of the Industrial Training (Northern Ireland) Order 1990 (S.I. 1990/1200 (N.I. 8))