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

• Citation: S.I. 2001/1350
• Sections: 7

Section 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.

Section 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.

Section 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”.

Section 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”.

Section 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.

Section 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”.

Section 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”.