# The Social Security and Child Support (Tax Credits Consequential Amendments) Regulations (Northern Ireland) 1999 S.R. 1999/385 · made 15 September 1999 · revised to 10 December 2012 These Regulations are made in consequence of provisions in the Tax Credits Act 1999 (“the Act”) which transfer functions relating to family credit and disability working allowance from the Department of Health and Social Services for Northern Ireland to the Treasury and the Inland Revenue on 5th October 1999. The Act also makes provision for the renaming of family credit and disability working allowance as working families' tax credit and disabled person’s tax credit respectively from 5th October 1999. Made under: Tax Credits Act 1999 (repealed) (Schedule 1) ## Introductory text HOUSING; RATES; SOCIAL SECURITY FAMILY LAW CHILD SUPPORT Made 15th September 1999 Coming into operation 5th October 1999 The Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by the provisions set out in Schedule 1 and of all other powers enabling it in that behalf, by this statutory rule, which contains only regulations consequential upon the Tax Credits Act 1999 and which is made before the end of a period of six months from the commencement of those provisions, with the consent of the Department of the Environment for Northern Ireland in so far as regulations 2 and 3 are concerned, hereby makes the following Regulations: ## 1 Citation, commencement and interpretation (1) These Regulations may be cited as the Social Security and Child Support (Tax Credits Consequential Amendments) Regulations (Northern Ireland) 1999 and shall come into operation on 5th October 1999. (2) The Interpretation Act (Northern Ireland) 1954 shall apply to these Regulations as it applies to a Measure of the Assembly. ## 2 Amendments consequential on the renaming of family credit as working families' tax credit and of disability working allowance as disabled person’s tax credit (1) Subject to paragraph (3), in the provisions mentioned in Part I of Schedule 2, for the words “family credit” wherever they occur, except where they appear in a reference to the title of the Family Credit (General) Regulations (Northern Ireland) 1987, there shall be substituted “working families' tax credit”. (2) Subject to paragraph (3), in the provisions mentioned in Part II of Schedule 2, for the words “disability working allowance” wherever they occur, except where they appear in a reference to the title of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992, there shall be substituted “disabled person’s tax credit”. (3) In the provisions mentioned in Part III of Schedule 2— (a) for the definition of “disability working allowance” there shall be substituted the following definition— ““disabled person’s tax credit” means a disabled person’s tax credit under section 128 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”; (b) the following definition shall be inserted in the appropriate place— ““working families' tax credit” means a working families' tax credit under section 127 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”. ## 3 Amendment of the Housing Benefit (General) Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Amendment of Schedule 8 to the Social Security (Claims and Payments) Regulations In paragraph 2(b) of Schedule 8 to the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 (election to have child benefit paid weekly) for “family credit or disability working allowance” there shall be substituted “or payment in accordance with an award of family credit or disability working allowance which was awarded with effect from a date falling before 5th October 1999”. ## 5 Amendment of regulation 2 of the Social Fund (Recovery by Deductions from Benefits) Regulations In regulation 2 of the Social Fund (Recovery by Deductions from Benefits) Regulations (Northern Ireland) 1988 (benefits from which an award may be recovered)— (a) for paragraph (b) there shall be substituted the following paragraph— “(b) family credit awarded with effect from a date falling before 5th October 1999;”; (b) for paragraph (ba) there shall be substituted the following paragraph— “(ba) disability working allowance awarded with effect from a date falling before 5th October 1999;”. ## 6 Amendment of regulation 1 of the Child Support (Maintenance Assessment Procedure) Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Revocation and Saving of the Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations The Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations (Northern Ireland) 1995 are revoked except that they shall continue to have effect in the case of an award of family credit or disability working allowance awarded with effect from a date falling before 5th October 1999. ## Signature Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on L.S. John O'Neill Assistant Secretary 15th September 1999. The Department of the Environment for Northern Ireland hereby consents to regulations 2 and 3 of the foregoing Regulations. Sealed with the Official Seal of the Department of the Environment for Northern Ireland on L.S. R. E. Aiken Assistant Secretary 15th September 1999. ## Schedule 1 Provisions conferring powers exercised in making these Regulations Column 1 Column 2 The Child Support (Northern Ireland) Order 1991 Article 2 Article 28E(5) Article 39 Article 40 Article 47 Article 48 paragraphs 5 and 7 of Schedule 1 Schedule 4B The Social Security Administration (Northern Ireland) Act 1992 section 5(1) section 74(2) section 165(1), (4) and (5) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 section 22(5) section 45A section 122(1)(a) and (d) section 131(1) section 132(3) and (4) section 134 section 141(1) section 171(1), (3) and (4) The Jobseeker’s (Northern Ireland) Order 1995 Article 6(5) Article 14(4)(a) Article 28(4)(j) Article 36 The Child Support (Northern Ireland) Order 1995 Article 4 Article 17 Article 19(1) ## I Provisions in which the words “family credit” are substituted by “working families' tax credit” Column 1 Column 2 The Social Security (Credits) Regulations (Northern Ireland) 1975 regulation 7C and the heading which precedes it The Social Fund (Maternity and Funeral Expenses) (General) Regulations (Northern Ireland) 1987 regulation 4(1)(a) regulation 5(b) regulation 6(1)(a) The Income Support (General) Regulations (Northern Ireland) 1987 regulation 42(2)(e) . . . . . . Schedule 4, paragraph 61 . . . . . . ..., . . . The Social Security (Effect of Family Credit on Earnings Factors) Regulations (Northern Ireland) 1995 regulation 2 The Jobseeker’s Allowance Regulations (Northern Ireland) 1996 regulation 105(2)(d) . . . . . . The Social Security (Back to Work Bonus) (No. 2) Regulations (Northern Ireland) 1996 regulation 21(b) The Social Security (Child Maintenance Bonus) Regulations (Northern Ireland) 1996 regulation 14(b) ## II Provisions in which the words “disability working allowance” are substituted by “disabled person’s tax credit” Column 1 Column 2 The Social Security (Credits) Regulations (Northern Ireland) 1975 regulations 7B and the heading which precedes it regulation 9(c)(i) The Social Fund (Maternity and Funeral Expenses) (General) Regulations (Northern Ireland) 1987 regulation 4(1)(a) regulation 5(b) regulation 6(1)(a) The Income Support (General) Regulations (Northern Ireland) 1987 regulation 42(2)(f) Schedule 2, paragraph 12(1)(a)(i) . . . . . . . . . . . . . . . . . . . . . . . . The Social Security (Effect of Family Credit on Earnings Factors) Regulations (Northern Ireland) 1995 regulation 2 The Jobseeker’s Allowance Regulations (Northern Ireland) 1996 regulation 105(2)(d) Schedule 1, paragraph 14(1)(a) . . . . . . The Social Security (Back to Work Bonus) (No. 2) Regulations (Northern Ireland) 1996 regulation 21(c) The Social Security (Child Maintenance Bonus) Regulations (Northern Ireland) 1996 regulation 14(a) ## III Provisions in which the definitions of “working families' tax credit” and “disabled person’s tax credit” are substituted or inserted Column 1 Column 2 The Social Security (Credits) Regulations (Northern Ireland) 1975 regulations 2(1) The Income Support (General) Regulations (Northern Ireland) 1987 regulation 2(1) . . . . . . . . . . . . The Jobseeker’s Allowance Regulations (Northern Ireland) 1996 regulation 1(2) ## Explanatory note (This note is not part of the Regulations.) These Regulations are made in consequence of provisions in the Tax Credits Act 1999 (“the Act”) which transfer functions relating to family credit and disability working allowance from the Department of Health and Social Services for Northern Ireland to the Treasury and the Inland Revenue on 5th October 1999. The Act also makes provision for the renaming of family credit and disability working allowance as working families' tax credit and disabled person’s tax credit respectively from 5th October 1999. Regulation 1 provides for citation, commencement and interpretation. Regulations 2 to 6 make amendments consequential on the renaming of family credit as working families' tax credit and of disability working allowance as disabled person’s tax credit and provide for transitional arrangements consequential on the transfer. Regulation 7 provides for the revocation of the Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations (Northern Ireland) 1995 with a saving for awards of family credit and disability working allowance made before the transfer. Since these Regulations are made before the end of a period of 6 months from the commencement of the relevant provisions in the Act, they are accordingly exempt, by virtue of section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992, from reference to the Social Security Advisory Committee. --- Source: https://www.legislation.gov.uk/nisr/1999/385 (the official version) Page: https://openlegislation.uk/social-security-and-child-support-tax-credits-consequential-amendments-regulations-northern-ireland-1999 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.