Regulation 38 Loss of benefit penalties transition from working tax creditI1

Northern Ireland

(1)

This regulation applies where an award of universal credit is made to a claimant who—

(a)

was previously entitled to working tax credit; and

(b)

is an offender, within the meaning of sections 36A or 36C of the Tax Credits Act 2002^f1.

(2)

Where this regulation applies, the Social Security (Loss of Benefit) Regulations (Northern Ireland) 2002 apply as if in regulation 3ZB of those Regulations—

(a)

in paragraph (1) at the beginning there were inserted “Subject to regulation 39 of the Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016,”;

(b)

“disqualification period” includes a disqualification period within the meaning of sections 36A(6) and 36C(5) of the Tax Credits Act 2002;

(c)

“offender” includes an offender within the meaning of the Tax Credits Act 2002; and

(d)

“offender’s family member” includes a person who is a member of the family (within the meaning of section 133(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2) of a person who is an offender within the meaning of the Tax Credits Act 2002.

Annotations

Commencement

I1: Reg. 38 coming into operation in accordance with reg. 1

Footnotes

f1: Sections 36A and 36C were inserted by section 120 of the Welfare Reform Act 2012 (c. 5).
f2: 1992 c. 4; The definition of “family” was amended by paragraph 46 of Schedule 24 to the Civil Partnership Act 2004 (c.33)