Citation and commencement

1. These Regulations may be cited as the Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2016 and come into force on 31st October 2016.

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

2. —(1)The Tax Credits (Definition and Calculation of Income) Regulations 2002( 2 ) are amended as follows.

(2) In regulation 7 (social security income)—

(a) after paragraph (1)(a) insert—

“ (aa) under Part 3 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016 ( 3 ) or Part 2 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 ( 4 ) ; ” ;

(b) in paragraph (1)(d) for “Department for Social Development” substitute “Department for Communities”;

(c) in paragraph (3), Table 3, item 10, for “Department for Social Development” substitute “Department for Communities”.

(3) In Table 6 of regulation 19 (sums disregarded in the calculation of income) after item 17( 5 ) insert—

“ 18. Any payment made under the Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 ( 6 ) , the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 ( 7 ) , Part 2 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016, or Parts 3 to 5 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 . ” .