Statutory Instruments
2007 No. 795
social security, Northern Ireland
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007
Made
12th March 2007
Laid before Parliament
13th March 2007
Coming into force in accordance with regulation 1
The Treasury make the following Regulations in exercise of the powers in section 10(8) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 1 ):
Citation, commencement and effect
1. These Regulations may be cited as the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007, shall come into force on 5th April 2007 and shall have effect in relation to the tax year beginning with 6th April 2006 and subsequent tax years.
Modification of Section 10(7B) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
2. In section 10(7B) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ) —
(a) at the end of paragraph (a) omit “and”; and
(b) after paragraph (a) insert —
“ (aa) any of sections 363 to 365 of ITEPA 2003 (certain deductions from benefits code earnings), or ” .
Dave Watts
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 2007
1992 c.7 . Section 10 was substituted by section 78(2) of the Child Support, Pensions and Social Security Act 2000 (c.19) and subsection (8) was subsequently amended by paragraph 195 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c.1) .
Section 10(7B) was inserted by paragraph 195 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003.