The Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 2001

• Citation: S.I. 2001/568
• Sections: 4

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits (Claims and Payments) (Northern Ireland) (Amendment) Regulations 2001 and shall come into force on 10th April 2001.

(2) These Regulations have effect with respect only to working families' tax credit and disabled person’s tax credit.

Section 2 Amendments to the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987

Amend the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 as follows.

Section 3 Date of claim

In regulation 6—

(a) in paragraph (1)(aa) omit “working families' tax credit” and “disabled person’s tax credit”:

(b) after paragraph (1A) insert—

(1B) Subject to paragraph (1C), in the case of a claim for working families' tax credit or disabled person’s tax credit which meets the requirements of regulation 4(1) and which is received in an appropriate office within one month of first notification in accordance with regulation 4(5)—

(a) where the claimant is entitled to that credit on the date on which that notification is received (“the notification date”) and the first day of the period in respect of which that claim is made is on or before the notification date, the date on which a claim is made shall be the notification date; or

(b) where the claimant is not entitled to that credit on the notification date but becomes so entitled before the date on which the claim is received, the date on which a claim is made shall be—

(i) the date which the claimant becomes so entitled, or

(ii) if later, the first day of the period in respect of which claim is made provided that it is not later than the date on which the claim is received.

(1C) Paragraph (1B) shall not apply in the case of a claim which is received in an appropriate office—

(a) in the case of working families' tax credit, within the period specified opposite that credit at paragraphs (a) or (aa) in column (2) of Schedule 4 ; or

(b) in the case of disabled person’s tax credit, within the period specified opposite that credit in paragraphs (a) or (b) in column (2) of Schedule 4.

Section 4 Time for claiming benefit

In regulation 19(7) in each of sub-paragraphs (e), (h) and (ha) for “regulation 6(2) and (3)” substitute “paragraphs (2) and (3), or paragraphs (5) and (6), of regulation 6 ”.