# The Social Security (Tax Credits) (Amendment) Regulations (Northern Ireland) 2005, Note: Explanatory note


(This note is not part of the Regulations.)
These Regulations amend the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003.
The Regulations make provision in connection with the abolition of the special amounts and premia in income support and jobseeker’s allowance for those with responsibility for children and young persons under section 1 of the Tax Credits Act 2002. Such amounts and premia are replaced by child tax credit under that Act and the amendments ensure that, during the transitional period, no new awards of such amounts and premia are made, except to existing claimants who already have an amount in respect of a child or young person included in their applicable amount.
These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.
These Regulations do not impose any charge on business.

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Source: https://www.legislation.gov.uk/nisr/2005/393/note (the official version)
Page: https://openlegislation.uk/social-security-tax-credits-amendment-regulations-northern-ireland-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.