{
  "url": "https://openlegislation.uk/social-security-and-child-support-tax-credits-consequential-amendments-regulations-northern-ireland-1999/note",
  "json_url": "https://openlegislation.uk/social-security-and-child-support-tax-credits-consequential-amendments-regulations-northern-ireland-1999/note.json",
  "legislation": "nisr/1999/385",
  "legislation_title": "The Social Security and Child Support (Tax Credits Consequential Amendments) Regulations (Northern Ireland) 1999",
  "legislation_url": "https://openlegislation.uk/social-security-and-child-support-tax-credits-consequential-amendments-regulations-northern-ireland-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations.)\nThese 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.\nRegulation 1 provides for citation, commencement and interpretation.\nRegulations 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.\nRegulation 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.\nSince 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.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1999/385/note",
    "retrieved_at": "2026-10-29T02:18:05.745267+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}