Regulation 4 Amendment of regulation 4ZE

In regulation 4ZE (permitted withdrawals from a junior ISA account where the named child is terminally ill)^f1, in paragraph (ii) of Case 1 in paragraph (2)(b) and in paragraph (6)(b), after “section 72(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (the care component)” insert “and, for this purpose, section 66(2)(a)^f2 of that Act (attendance allowance for the terminally ill) is deemed to apply as if for “6 months” there were substituted “12 months”.”.

Annotations

Footnotes

f1: Regulation 4ZE was added by S.I. 2011/1780. It was amended by section 67(2) of the Welfare Reform and Pensions Act 1999 (c. 30), section 52 of the Welfare Reform Act 2007 (c. 5), S.R. 1999/494, S.I. 1999/3147, 2014/654, 2021/886 and 2022/332.
f2: 1992 c. 7. Section 66(2)(a) was amended for certain purposes (but not for the purposes of regulation 4ZE of S.I. 1998/1870) by the Social Security (Terminal Illness) Act (Northern-Ireland) 2022 (c. 7).