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The Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991

S.I. 1991/2874 · Made 19 December 1991

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

NORTHERN IRELAND

Made 19th December 1991

Coming into operation in accordance with Article 1(2)

At the Court at Buckingham Palace, the 19th day of December 1991

Present,

The Queen’s Most Excellent Majesty in Council

Whereas a draft of this Order has been approved by a resolution of each House of Parliament:

Now, therefore, Her Majesty, in exercise of the powers conferred by section 38(2) of the Northern Ireland Constitution Act 1973f1 as extended by paragraph 1(7) of Schedule 1 to the Northern Ireland Act 1974f2, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered,as follows:–

Annotations to the whole text

Footnotes

f1

1973 c. 36; section 38 was amended by paragraph 6 of Schedule 2 to the Northern Ireland Act 1982 (c. 38).

f2

1974 c. 28.

Contents

  1. 1Title, commencement and extent
  2. 2Title, commencement and extent
  3. 3Amendment of the Value Added Tax Act 1983
  4. 4Amendment of the Inheritance Tax Act 1984
  5. 5Amendment of the Income and Corporation Taxes Act 1988
  6. 6Amendment of the Capital Allowances Act 1990
  7. Signature
  8. Explanatory note

1Title, commencement and extent

(1)

This Order may be cited as the Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991.

(2)

This Order comes into force on such day or days as may be appointed by order made under Article 1(2) of the Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991f1.

(3)

In this Order Articles 3(a) and (b)(ii), 5 and 6(2)(b) and (3)(b) extend to Northern Ireland only, and the remaining provisions extend to the whole of the United Kingdom. Amendment of the Capital Gains Tax Act 1979

2Title, commencement and extent

In Schedule 1 to the Capital Gains Tax Act 1979f1, in paragraph 5(2) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

3Amendment of the Value Added Tax Act 1983

In Schedule 5 to the Value Added Tax Act 1983f1–

(a)

in item 12 of Group 14 the words “mobility allowance or” are hereby repealed;

(b)

in the seventh note to Group 14–

(i)

after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”; and

(ii)

the words ““mobility allowance” is a mobility allowance within the meaning of section 37A of the Social Security (Northern Ireland) Act 1975;” are hereby repealed.

4Amendment of the Inheritance Tax Act 1984

(1)

The Inheritance Tax Act 1984f1 shall have effect subject to the following provisions of this Article.

(2)

In section 74(4)(c) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

(3)

In section 89(4)(c) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

5Amendment of the Income and Corporation Taxes Act 1988

In section 617(1)(a) of the Income and Corporation Taxes Act 1988f1 the words “mobility allowance,” are hereby repealed.

6Amendment of the Capital Allowances Act 1990

(1)

The Capital Allowances Act 1990f1 shall have effect subject to the following provisions of this Article.

(2)

In section 22(6)(a)–

(a)

after “1975” in the first place where it occurs there is inserted “or the Social Security (Northern Ireland) Act 1975”;

(b)

the words from “or of mobility allowance” to “(Northern Ireland) Act 1975” are hereby repealed.

(3)

In section 36(4)(a)–

(a)

after “1975” in the first place where it occurs there is inserted “or the Social Security (Northern Ireland) Act 1975”;

(b)

the words from “or of mobility allowance” to “(Northern Ireland) Act 1975” are hereby repealed.

Signature

G. I. de Deney

Clerk of the Privy Council

Explanatory note

(This note is not part of the Order)

This Order makes amendments to certain Acts which apply either in Northern Ireland only or in the whole of the United Kingdom, being amendments consequential on the Disability Living Allowanceand Disability Working Allowance (Northern Ireland) Order 1991.