# The Tax Credits (Miscellaneous Amendments No. 5) (Northern Ireland) Regulations 2001

S.I. 2001/1350 · made 3 April 2001

These Regulations amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) (“the Disability Working Allowance Regulations”).

Made under: Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 127, Section 128, Section 171); Tax Credits Act 1999 (repealed) (Section 2, Schedule 2 paragraph 3, Schedule 2 paragraph 22)

PDFs: Printed copy https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-5-northern-ireland-regulations-2001/pdf/uksi_20011350_en.pdf

## Introductory text

SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
Made 3rd April 2001
Laid before Parliament 4th April 2001
Coming into force 5th June 2001
The Treasury, in exercise of the powers conferred upon them by sections 127(5), 128(8) and 171(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and section 2(1)(a) and (4) of, and paragraphs 3(c) and (d) and 22(a) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 5) (Northern Ireland) Regulations 2001 and shall come into force on 5th June 2001.
(2) These Regulations shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 5th June 2001.

## 2 Amendments to the Family Credit (General) Regulations (Northern Ireland) 1987

Amend the Family Credit (General) Regulations (Northern Ireland) 1987 in accordance with the provisions of regulations 3 and 4.

## 3 Determination of appropriate maximum working families' tax credit

In regulation 46(1A)—
(a) in sub-paragraph (a) for “£100” substitute “£135”;
(b) in sub-paragraph (b) for “£150” substitute “£200”.

## 4 Determination of appropriate maximum working families' tax credit

In the table in Schedule 4 in column (2) at paragraph 1 for “£54.00” substitute “£59.00”.

## 5 Amendments to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992

Amend the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 in accordance with the provisions of regulations 6 and 7.

## 6 Determination of appropriate maximum disabled person’s tax credit

In regulation 51(1AA)—
(a) in sub-paragraph (a) for “£100” substitute “£135”;
(b) in sub-paragraph (b) for “£150” substitute “£200”.

## 7 Determination of appropriate maximum disabled person’s tax credit

In the table in Schedule 5 in column (2)—
(a) at paragraph 1 for “£56.05” substitute “£61.05”;
(b) at paragraph 2 for “£86.25” substitute “£91.25”.

## Signature

Dave Clelland
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd April 2001

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) (“the Disability Working Allowance Regulations”).
The amendments provide for increases of certain of the credits by reference to which the appropriate maximum working families' tax credit and the appropriate maximum disabled person’s tax credit are calculated. The amendments have effect in relation to award periods of both tax credits commencing on or after 5th June 2001.
Regulation 1 provides for citation, commencement and effect.
Regulation 2 introduces regulations 3 and 4.
Regulation 3 amends regulation 46(1A) of the Family Credit Regulations so as to increase the maximum amounts by reference to which childcare tax credit is calculated.
Regulation 4 amends Schedule 4 to the Family Credit Regulations so as to increase the credit in respect of an adult.
Regulation 5 introduces regulations 6 and 7.
Regulation 6 amends regulation 51(1AA) of the Disability Working Allowance Regulations so as to increase the maximum amounts by reference to which childcare tax credit is calculated.
Regulation 7 amends Schedule 5 to the Disability Working Allowance Regulations so as to increase both the credit in respect of a single claimant and the credit in respect of a member of a married or unmarried couple or a lone parent.

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Source: https://www.legislation.gov.uk/uksi/2001/1350 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-5-northern-ireland-regulations-2001
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.