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Statutory Instruments

2001 No. 2221

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

The Tax Credits (Miscellaneous Amendments No. 6) (Northern Ireland) Regulations 2001

Made

19th June 2001

Laid before Parliament

19th June 2001

Coming into force

3rd July 2001

The Treasury, in exercise of the powers conferred upon them by sections 132(4)(b), 133(1) and 171(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 1 ), and section 2(1)(a) and (4) of, and paragraphs 3(g) and 22(a) of Schedule 2 to, the Tax Credits Act 1999( 2 ), hereby make the following Regulations:

Citation, commencement and effect

1. —(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 6) (Northern Ireland) Regulations 2001 and shall come into force on 3rd July 2001.

(2) These Regulations shall have effect in relation to award periods commencing on or after 3rd July 2001.

Interpretation

2. In these Regulations—

award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;

the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations (Northern Ireland) 1992( 3 );

the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 1987( 4 ).

Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations

3. Amend the Disability Working Allowance Regulations and the Family Credit Regulations in accordance with the provisions of regulations 4 and 5.

Income to be disregarded

4. —(1) Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.

(2) Add as paragraph 70 of Schedule 3 and paragraph 72 of Schedule 2( 5 ) the following paragraph—

Capital to be disregarded

5. —(1) Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) and Schedule 3 to the Family Credit Regulations (“Schedule 3”) as follows.

(2) Add as paragraph 69 of Schedule 4 and paragraph 70 of Schedule 3( 7 ) the following paragraph—

Anne McGuire

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

19th June 2001

( 1 )

1992 c. 7 . Section 133(1) is cited because of the meaning it ascribes to the word “prescribed”.

( 2 )

1999 c. 10 .

( 5 )

Paragraph 69 of Schedule 3 and paragraph 71 of Schedule 2 were added by S.I. 2001/20 .

( 7 )

Paragraph 68 of Schedule 4 and paragraph 69 of Schedule 3 were added by S.I. 2001/1083 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tax Credits (Miscellaneous Amendments No. 6) (Northern Ireland) Regulations 2001 (2001/2221)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
award periodsreg. 2.award_peri_rtbNRaY
Schedule 2reg. 4.(“_prnnW4hG
Schedule 3reg. 4.(“_prnZtXLe
Schedule 3reg. 5.(“_prnGU7hd
Schedule 4reg. 5.(“_prnd2SyN
the Disability Working Allowance Regulationsreg. 2.the_Disabi_rtuF4cC
the Family Credit Regulationsreg. 2.the_Family_rt3pATP

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