The Tax Credits (Miscellaneous Amendments No. 9) (Northern Ireland) Regulations 2001

• Citation: S.I. 2001/3456
• Sections: 5

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 9) (Northern Ireland) Regulations 2001 and shall come into force on 13th November 2001.

(2) These Regulations shall have effect in relation to award periods commencing on or after 13th November 2001.

Section 2 Interpretation

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 ;

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

Section 3 Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations

Amend the Disability Working Allowance Regulations and the Family Credit Regulations as follows.

Section 4 Income treated as capital

In regulation 34(4) of the Disability Working Allowance Regulations and regulation 31(4) of the Family Credit Regulations after “paragraph 1,” insert “1A,”.

Section 5 Capital to be disregarded

(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 70 of Schedule 4 and paragraph 71 of Schedule 3 the following paragraph—

(1) Where a payment has been made by, or on behalf of, a government of the country outside the United Kingdom, either from its own resources or with contributions from any other organisation, by way of compensation for a victim of National Socialism, the amount of that payment.

(2) In sub-paragraph (1) the reference to a victim of National Socialism is a reference to a person who was required to work as a slave or forced labourer for National Socialists or their sympathisers during the Second World War, or suffered property loss, or suffered injury, or is the parent of a child who died, at the hands of National Socialists or their sympathisers during the Second World War.