Contents
- Part 1 Tax credits
- Part 2 Child benefit and guardian’s allowance
- Part 3 Supplementary
- Schedule 1 Rights of employees
- Schedule 2 Penalties: supplementary
- Schedule 3 Tax credits: consequential amendments
- Schedule 4 Transfer of functions: consequential amendments
- Schedule 5 Use and disclosure of information
- Schedule 6 Repeals and revocations
Part 1 · Tax credits
Appeals
38Appeals#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(ca). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)any other factor which the Department reasonably thinks is relevant.
(1B)In subsection (1A), “schools” has the meaning given by section 135(1) of the Education (Scotland) Act 1980.
(1C)The persons by whom the levy is payable include those bookmakers and betting exchange providers who are required to hold remote operating licences.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
39Exercise of right of appeal#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
39ALate appeals#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
Decisions
14Initial decisions#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
15Revised decisions after notifications#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
16Other revised decisions#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
17Final notice#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(a)
(b)any person or entity authorised by the Department to receive that information.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(a)
(b)any person or entity authorised by the Department to receive that information.
(9)Paragraph (8) does not affect any obligations which a licensor or a pub operating business has under these Regulations otherwise than under Schedule 2.
(10)The conditions referred to in paragraph (9) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
18Decisions after final notice#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(9)Paragraph (8) does not affect any obligations which a licensor or a pub operating business has under these Regulations otherwise than under Schedule 2.
(10)The conditions referred to in paragraph (9) are—
(11)Where—
(a)
(b)any person or entity authorised by the Department to receive that information.
A’s status as an eligible postgraduate student terminates immediately before the first day of the academic year in respect of which A is applying for support.
19Power to enquire#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(a)
(b)any person or entity authorised by the Department to receive that information.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(9)Paragraph (8) does not affect any obligations which a licensor or a pub operating business has under these Regulations otherwise than under Schedule 2.
(10)The conditions referred to in paragraph (9) are—
(11)Where—
A’s status as an eligible postgraduate student terminates immediately before the first day of the academic year in respect of which A is applying for support.
(12)Where—
A’s status as an eligible postgraduate student terminates immediately before the first day of the academic year in respect of which A is applying for support.
20Decisions on discovery#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(f)a service provider; or
(g)a seller.
(h)a charity or other not-for-profit body;
(i)a penal institution.
(j)for the purposes of the definitions of “child” and “lone parent”, a person is to be treated as a partner if the person would be a partner under sub-paragraph (g) but for the date on which the student began the designated course or the fact that the student with whom he or she is ordinarily resident was not aged 25 or over at the start of the academic year in respect of which the student’s contribution falls to be assessed.
(k)for the purposes of the definitions of “child” (“plentyn”) and “lone parent” (“rhiant unigol”), a person is to be treated as a partner if the person would be a partner under sub-paragraph (h) but for the date on which the eligible part-time student began the specified designated part-time course or the fact that the eligible part-time student with whom the person is ordinarily living is not aged 25 or over on the first day of the academic year in respect of which household income falls to be assessed for the purposes of Schedule 6.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
21Decisions subject to official error#
Regulations may make provision for a decision under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) to be revised in favour of the person or persons to whom it relates if it is incorrect by reason of official error (as defined by the regulations).
21AReview of decisions#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
21BLate application for a review#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
21CLate review: award of relevant disability benefits#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(a)
(b)any person or entity authorised by the Department to receive that information.
(8)In this section—• “relevant decision” means a decision within section 38(1) or any variation of such a decision resulting from an appeal brought against it;• “relevant disability benefit”, in relation to any part of the United Kingdom, means—(a) armed forces independence payment;(b) attendance allowance;(c) disability assistance;(d) disability living allowance;(e) employment and support allowance;(f) housing benefit, where a pensioner or a disability premium is included;(g) incapacity benefit (whether short term or long term);(h) income support where a pensioner or a disability premium is included;(i) jobseeker’s allowance where a pensioner or a disability premium is included;(j) limited capability for work credit;(k) a mobility supplement or a constant attendance allowance where the supplement or benefit is paid in conjunction with a war pension or industrial injuries disablement benefit;(l) personal independence payment;(m) severe disablement allowance;(n) statutory sick pay.
22Information etc. requirements: supplementary#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
23Notice of decisions#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
Fraud
35Offence of fraud#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
36Powers in relation to documents#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
General
1Introductory#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(f)a service provider; or
2Functions of Commissioners for Revenue and Customs#
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.
3Claims#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5A)Legal aid shall not be available—
(a)
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(b)any person or entity authorised by the Department to receive that information.
for the purposes of any proceedings under the Children (Northern Ireland) Order 1995.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(8)In this section—• “applicable amount” means the amount which, in the claimant's case, is the applicable amount for the purposes of section 4(1);• “personal rate” means the amount calculated in accordance with section 2(1).
4Claims: supplementary#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(f)a service provider; or
(g)a seller.
(h)a charity or other not-for-profit body;
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
5Period of awards#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
6Notifications of changes of circumstances#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
7Income test#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(a)
(b)any person or entity authorised by the Department to receive that information.
(9)Paragraph (8) does not affect any obligations which a licensor or a pub operating business has under these Regulations otherwise than under Schedule 2.
(a)
(b)any person or entity authorised by the Department to receive that information.
(10)The conditions referred to in paragraph (9) are—
Interest
37Interest#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
Payment
24Payments#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
25Payments of working tax credit by employers#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(f)a service provider; or
(g)a seller.
(h)a charity or other not-for-profit body;
(i)a penal institution.
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)In this section—• “local authority” means a body which is a local authority for the purposes of Part VI of that Act; and• “year” has the same meaning as in that Part.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
26Liability of officers for sums paid to employers#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
27Rights of employees#
Schedule 1 (rights of employees not to suffer unfair dismissal or other detriment) has effect.
28Overpayments#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)In this section and in section 29—• “the Administration Act” means the Social Security Administration Act 1992;• “the Administration (Northern Ireland) Act” means the Social Security Administration (Northern Ireland) Act 1992;• “the relevant Northern Ireland Department” means the Department for Communities.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
29Recovery of overpayments#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(iii)is as accurate as reasonably possible; and
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(iii)is as accurate as reasonably possible; and
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
30Underpayments#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
Penalties
31Incorrect statements etc.#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
32Failure to comply with requirements#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
33Failure by employers to make correct payments#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
Rate
13Rate#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
Supplementary
40Annual reports#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(2)
41Annual review#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
42Persons subject to immigration control#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
43Polygamous marriages#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
44Crown employment#
This Part applies in relation to persons employed by or under the Crown (as in relation to other employees).
45Inalienability#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
46Giving of notices by Board#
The Board may give any notice which they are required or permitted to give under this Part in any manner and form which the Board consider appropriate in the circumstances.
48Interpretation#
(1)In this Part—• “child” has the meaning given by section 8(3),• “ couple ” has the meaning given by section 3(5A), • “the current year income” has the meaning given by section 7(4),• “employee” and “employer” have the meaning given by section 25(5),• note...• “the income threshold” has the meaning given by section 7(1)(a),• “joint claim” has the meaning given by section 3(8),• note...• “overpayment” has the meaning given by section 28(2) and (6),• “the previous year income” has the meaning given by section 7(5),• “qualifying remunerative work”, and being engaged in it, have the meaning given by regulations under section 10(2),• “qualifying young person” has the meaning given by section 8(4),• “the relevant income” has the meaning given by section 7(3),• “responsible”, in relation to a child or qualifying young person, has the meaning given by regulations under section 8(2) (for the purposes of child tax credit) or by regulations under section 10(4) (for the purposes of working tax credit),• “single claim” has the meaning given by section 3(8),• note...• “tax year” means a period beginning with 6th April in one year and ending with 5th April in the next, and• note...
(2)
Child tax credit
8Entitlement#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
9Maximum rate#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(3)The factors mentioned in paragraph (2)(a) are—
(3A)Subsection (3B) applies in the case of a person or persons entitled to child tax credit where the person is, or either or both of them is or are, responsible for a child or qualifying young person born on or after 6 April 2017.
(3B)For the purposes of subsection (3A) of this section, and section 10A, the person responsible is—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(a)
(b)any person or entity authorised by the Department to receive that information.
Loss of tax credit provisions
36ALoss of working tax credit in case of conviction etc for benefit offence#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(9)Paragraph (8) does not affect any obligations which a licensor or a pub operating business has under these Regulations otherwise than under Schedule 2.
(10)In this section and section 36B—• “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—(a) an offence in connection with a claim for a disqualifying benefit;(b) an offence in connection with the receipt or payment of any amount by way of such a benefit;(c) an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;(d) an offence consisting in an attempt or conspiracy to commit a benefit offence;• “disqualifying benefit” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;• “disqualifying event“ means—(a) the conviction falling within subsection (1)(a);(b) the agreement falling within subsection (1)(b);(c) the caution falling within subsection (1)(c);• “relevant offence” has the meaning given in section 6B of the Social Security Fraud Act 2001.
36BSection 36A: supplementary#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(iii)is as accurate as reasonably possible; and
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
36CLoss of working tax credit for repeated benefit fraud#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(7)In this section and section 36D—• “appropriate penalty provision” has the meaning given in section 36A(2)(a);• “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—(a) an offence in connection with a claim for a disqualifying benefit;(b) an offence in connection with the receipt or payment of any amount by way of such a benefit;(c) an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;(d) an offence consisting in an attempt or conspiracy to commit a benefit offence;• “disqualifying benefit” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;• “disqualifying event“ has the meaning given in section 36A(10);• “relevant offence” has the meaning given in section 6B of the Social Security Fraud Act 2001.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(9)Paragraph (8) does not affect any obligations which a licensor or a pub operating business has under these Regulations otherwise than under Schedule 2.
(10)The conditions referred to in paragraph (9) are—
(11)Where—
A’s status as an eligible postgraduate student terminates immediately before the first day of the academic year in respect of which A is applying for support.
36DSection 36C: supplementary#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(a)
(b)any person or entity authorised by the Department to receive that information.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(i)is in such form as the scheme operator and the Department may direct;
(ii)is verified by the signature of the approved person of the producer; and
(iii)is as accurate as reasonably possible; and
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(a)
(b)any person or entity authorised by the Department to receive that information.
Working tax credit
10Entitlement#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(a)
(b)any person or entity authorised by the Department to receive that information.
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
11Maximum rate#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(a)
(b)any person or entity authorised by the Department to receive that information.
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(e)is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the producer.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(a)
(b)any person or entity authorised by the Department to receive that information.
12Child care element#
(1)An approved person who proposes the delegation of their functions to another person under regulation 25(3) must apply for approval to the Department on a form supplied for that purpose by the Department, signed by the approved person.
(2)
(3)The factors mentioned in paragraph (2)(a) are—
(4)An approval granted in accordance with paragraph (2)(a) may be for such period, or subject to such other conditions, as the Department may specify.
(a)
(b)any person or entity authorised by the Department to receive that information.
(5)Where an application for approval is granted in accordance with paragraph (2)(a), the Department must notify the approved person in writing of this, and of any conditions it has imposed pursuant to paragraph (4), within 28 days of its decision.
(6)The Department may decide to withdraw approval granted under paragraph (2)(a) and, if such a decision is taken, must serve on the approved person written notice of—
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(d)any other factor which the Department reasonably thinks is relevant.
(7)If an approved person proposes to revoke a delegation that has been approved under paragraph (2)(a), the person must serve written notice on the Department of this and of the date when the revocation takes effect, not being earlier than 28 days from the date of the notice.
(a)
(b)any person or entity authorised by the Department to receive that information.
(c)the date on which the withdrawal takes effect, not being earlier than 28 days from the date of the notice.
(8)If P is a producer who is a licensor or pub operating business, Schedule 2 applies to determine whether P is subject to the data collection obligations in regulation 17(6).
(a)
(b)any person or entity authorised by the Department to receive that information.
Part 2 · Child benefit and guardian’s allowance
Minor amendments
55Continuing entitlement after death of child#
(1)Insert the section set out in subsection (2)—
(a)in the Social Security Contributions and Benefits Act 1992 (c. 4) after section 145 (as section 145A), and
(b)in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) after section 141 (as section 141A).
(2)The section is—“1 If a child dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child for a prescribed period following that week.2 If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—a a member of a married couple and living with the person to whom he was married, orb a member of an unmarried couple,that other member of the married couple or unmarried couple shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.3 If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).4 Where a person is entitled to child benefit in respect of a child under this section, section 77 applies with the omission of subsections (4) to (6).5 In this section—• “married couple” means a man and a woman who are married to each other and are neither—(a) separated under a court order, nor(b) separated in circumstances in which the separation is likely to be permanent, and• “unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.”
56Presence in United Kingdom#
(1)For section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) (persons outside Great Britain) substitute—“146 1 No child benefit shall be payable in respect of a child for a week unless he is in Great Britain in that week.2 No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.3 Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Great Britain.”
(2)For section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (persons outside Northern Ireland) substitute—“142 1 No child benefit shall be payable in respect of a child for a week unless he is in Northern Ireland in that week.2 No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.3 Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Northern Ireland.”
57Abolition of exclusion of tax exempt persons#
In Schedule 9 to—
(a)the noteSocial Security Contributions and Benefits Act 1992, and
(b)the noteSocial Security Contributions and Benefits (Northern Ireland) Act 1992,
omit paragraph 4 (person not entitled to child benefit if he or other prescribed person is exempt from tax under prescribed provisions).
Transfer of functions etc.
49Functions transferred to Treasury#
(1)The functions of the Secretary of State under—
(a)section 77 of the Social Security Contributions and Benefits Act 1992 (c. 4) (guardian’s allowance: Great Britain),
(b)Part 9 of that Act (child benefit: Great Britain), except note... paragraphs 5 and 6(1) of Schedule 10,
(c)section 80 of the Social Security Administration Act 1992 (c. 5) (overlap with benefits under legislation of other member States: Great Britain), and
(d)section 72 of the Social Security Act 1998 (c. 14) (power to reduce child benefit for lone parents: Great Britain),
are transferred to the Treasury.
(2)The functions of the Northern Ireland Department under—
(a)section 77 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (guardian’s allowance: Northern Ireland),
(b)Part 9 of that Act (child benefit: Northern Ireland), except note... paragraphs 5 and 6(1) of Schedule 10,
(c)section 76 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (overlap with benefits under legislation of other member States: Northern Ireland), and
(d)Article 68 of the Social Security (Northern Ireland) Order 1998 (1998/1506 (N.I. 10)) (power to reduce child benefit for lone parents: Northern Ireland),
are transferred to the Treasury.
(3)The functions of the Secretary of State under Part 10 of the Social Security Administration Act 1992 (c. 5) (review and alteration of benefits: Great Britain) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.
(4)The functions of the Northern Ireland Department under sections 132 to 134of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (review and alteration of benefits: Northern Ireland) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.
50Functions transferred to Board#
(1)The functions of the Secretary of State and the Northern Ireland Department under the provisions specified in subsection (2), so far as relating to child benefit and guardian’s allowance, are transferred to the Board.
(2)The provisions referred to in subsection (1) are—
(a)the Social Security Contributions and Benefits Act 1992 (c. 4),
(b)the Social Security Administration Act 1992, except Part 13 (advisory bodies and consultation: Great Britain),
(c)the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
(d)the Social Security Administration (Northern Ireland) Act 1992, except Part 12 (advisory bodies and consultation: Northern Ireland),
(e)Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (social security decisions and appeals: Great Britain),
(f)Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (1998/1506 (N.I. 10)) (social security decisions and appeals: Northern Ireland), and
(g)any subordinate legislation made under any of the provisions specified in section 49 or any of the preceding provisions of this subsection.
(3)This section has effect subject to section 49.
51Consequential amendments#
Schedule 4 (amendments consequential on transfer of functions made by sections 49 and 50) has effect.
52Transfer of property, rights and liabilities#
(1)This subsection transfers to and vests in the Treasury the property, rights and liabilities to which the Secretary of State or the Northern Ireland Department is entitled or subject in connection with functions transferred to the Treasury by section 49 immediately before they are transferred.
(2)This subsection transfers to and vests in the Board the property, rights and liabilities to which the Secretary of State or the Northern Ireland Department is entitled or subject in connection with functions transferred to the Board by section 50 immediately before they are transferred.
(3)A certificate given by the Treasury that any property has been transferred by subsection (1) is conclusive evidence of the transfer; and a certificate given by the Board that any property has been transferred by subsection (2) is conclusive evidence of the transfer.
(4)Subsections (1) and (2) have effect in relation to property, rights and liabilities in spite of any provision (of whatever nature) which would prevent or restrict transfer otherwise than by this section.
(5)Subsections (1) and (2) do not apply to contracts within subsection (6); but any term of such a contract about the provision of goods or services to the Secretary of State (or a government department) or the Northern Ireland Department is to be taken to refer also to the Board in connection with any function transferred by section 49 or 50.
(6)The contracts within this subsection are contracts for the supply of goods or services to the Secretary of State or the Northern Ireland Department—
(a)which relate partly to functions transferred by section 49 or 50 and partly to other functions, or
(b)the terms of which are wholly or partly determined by a contract within paragraph (a).
(7)Her Majesty may by Order in Council make such provision for the transfer to the statutory home civil service of persons employed in the Northern Ireland Civil Service as appears to Her Majesty to be appropriate in consequence of the transfer of functions made by sections 49 and 50.
(8)In subsection (7) “the statutory home civil service” means the civil service (excluding Her Majesty's diplomatic service) within the meaning of Chapter 1 of Part 1 of the Constitutional Reform and Governance Act 2010 (see section 1(4) of that Act).
53General functions of Commissioners for Revenue and Customs#
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.
54Transitional provisions#
(1)Any function covered by section 49 which is a function of making subordinate legislation may be exercised by the Treasury at any time after the passing of this Act if the subordinate legislation made in the exercise of the function comes into force after the commencement of that section.
(2)Any function covered by section 50 which is a function of making subordinate legislation may be exercised by the Board at any time after the passing of this Act if the subordinate legislation made in the exercise of the function comes into force after the commencement of that section.
(3)Nothing in section 49 or 50 affects the validity of anything done by or in relation to the Secretary of State or the Northern Ireland Department before its commencement.
(4)Anything (including legal proceedings) relating to any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), which is in the course of being done or carried on by or in relation to the Secretary of State or the Northern Ireland Department immediately before the transfer may be continued by or in relation to the Treasury.
(5)Anything (including legal proceedings) relating to any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), which is in the course of being done or carried on by or in relation to the Secretary of State or the Northern Ireland Department immediately before the transfer may be continued by or in relation to the Board.
(6)Anything done by the Secretary of State or the Northern Ireland Department for the purposes of or in connection with any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), which is in effect immediately before the transfer has effect afterwards as if done by the Treasury.
(7)Anything done by the Secretary of State or the Northern Ireland Department for the purposes of or in connection with any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), which is in effect immediately before the transfer has effect afterwards as if done by the Board.
(8)The Treasury is substituted for the Secretary of State or the Northern Ireland Department in any subordinate legislation, any contracts or other documents and any legal proceedings relating to any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), made or commenced before the transfer.
(9)The Board are substituted for the Secretary of State or the Northern Ireland Department in any subordinate legislation, any contracts or other documents and any legal proceedings relating to any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), made or commenced before the transfer.
(10)Any order made under section 8 of the Electronic Communications Act 2000 (c. 7) which—
(a)modifies provisions relating to child benefit or guardian’s allowance, and
(b)is in force immediately before the commencement of this subsection,
Part 3 · Supplementary
Information etc.
58Administrative arrangements#
(1)This section applies where regulations under—
(a)section 4 or 6 of this Act,
(b)section 5 of the Social Security Administration Act 1992 (c. 5), or
(c)section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8),
permit or require a claim or notification relating to a tax credit, child benefit or guardian’s allowance to be made or given to a relevant authority.
(2)Where this section applies, regulations may make provision—
(a)for information or evidence relating to tax credits, child benefit or guardian’s allowance to be provided to the relevant authority (whether by persons by whom such claims and notifications are or have been made or given, by the Board or by other persons),
(b)for the giving of information or advice by a relevant authority to persons by whom such claims or notifications are or have been made or given, and
(3)“Relevant authority” means—
(a)the Secretary of State,
(c)a person providing services to the Secretary of State or the Northern Ireland Department.
Other supplementary provisions
61Commencement#
Apart from section 54(1) and (2), the preceding provisions of this Act come into force in accordance with orders made by the Treasury.
62Transitional provisions and savings#
(1)The Secretary of State may by order make as respects England and Wales and Scotland, and the Northern Ireland Department may by order make as respects Northern Ireland, any transitional provisions or savings which appear appropriate in connection with the commencement of the abolition of the increases referred to in section 1(3)(e).
(2)Subject to any provision made by virtue of subsection (1), the Treasury may by order make any transitional provisions or savings which appear appropriate in connection with the commencement of any provision of this Act.
63Tax credits appeals etc.: temporary modifications#
(1)Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.
(2)Except in the case of an appeal against an employer penalty, an appeal under section 38 is to—
(a)in Great Britain, the First-tier Tribunal; or
(b)in Northern Ireland, the appeal tribunal;
• and in either case section 39(6) shall not apply.
(3)The function of giving a direction under section 19(10) is a function of—
(a)in Great Britain, the First-tier Tribunal; or
(b)in Northern Ireland, the appeal tribunal;
and in either case the relevant provisions of Part 5 of the Taxes Management Act 1970 shall not apply.
(4)In Northern Ireland, except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information in writing, made to the appeal tribunal (rather than to the tribunal), and upon summons issued by them to the defendant to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.
(5)So far as is appropriate in consequence of subsections (2) to (4)—
(a)the references to the tribunal in section 19(10) and paragraphs 2 and 3(2) of Schedule 2 are to the First-tier Tribunal or the appeal tribunal, note...
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)In Northern Ireland, an appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appeal tribunal lies to the Northern Ireland Social Security Commissioner (rather than to the Upper Tribunal).
(7)So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 to the Upper Tribunal are to the Northern Ireland Social Security Commissioner.
(8)Regulations may apply any provision contained in—
(a)Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),
(b)Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland), or
(c)section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement),
in relation to appeals which, by virtue of this section, are to the First-tier Tribunal or the appeal tribunal or lie to a Northern Ireland Social Security Commissioner, but subject to such modifications as are prescribed.
(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10)“Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
(11)“Employer penalty” means—
(a)a penalty under section 31 or 32 relating to a requirement imposed by virtue of regulations under section 25, or
(b)a penalty under section 33.
(12)“Employer information penalty” means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.
(13)“Northern Ireland Social Security Commissioner” meansthe Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).
(14)“tribunal” (other than in the expression “appeal tribunal”) shall have the meaning in section 47C of the Taxes Management Act 1970.
64Northern Ireland#
(1)The Northern Ireland Act 1998 (c. 47) has effect subject to the amendments in subsections (2) and (3).
(2)In Schedule 2 (excepted matters), after paragraph 10 insert—“10A Tax credits under Part 1 of the Tax Credits Act 2002.10B Child benefit and guardian’s allowance.”
(3)In section 87 (consultation and co-ordination on social security matters), after subsection (6) insert—“6A But this section does not apply to the legislation referred to in subsection (6) to the extent that it relates to child benefit or guardian’s allowance.”
(4)For the purposes of that Act, a provision of—
(a)an Act of the Northern Ireland Assembly, or
(b)a Bill for such an Act,
which amends or repeals any of the provisions of the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) dealt with in Schedule 1 shall not be treated as dealing with tax credits if the Act or Bill deals with employment rights conferred otherwise than by that Schedule in the same way.
65Regulations, orders and schemes#
(1)Any power to make regulations under sections 3, 7 to 13, 42 and 43, and any power to make regulations under this Act prescribing a rate of interest, is exercisable by the Treasury.
(2)Any other power to make regulations under this Act is exercisable by the Board.
(3)Subject to subsection (4), any power to make regulations, orders or schemes under this Act is exercisable by statutory instrument.
(4)The power—
(a)of the Department of Health, Social Services and Public Safety to make schemes under section 12(5), and
(b)of the Northern Ireland Department to make orders under section 62(1),
is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I. 12)).
(5)Regulations may not be made under section 25 or 26 in relation to appeals in Scotland without the consent of the Scottish Ministers.
(6)Regulations may not be made under section 39(6) or 63(8) without the consent of the Lord Chancellor , the Department of Justice in Northern Ireland and the Scottish Ministers.
(7)Any power to make regulations under this Act may be exercised—
(a)in relation to all cases to which it extends, to all those cases with prescribed exceptions or to prescribed cases or classes of case,
(b)so as to make as respects the cases in relation to which it is exercised the full provision to which it extends or any less provision (whether by way of exception or otherwise),
(c)so as to make the same provision for all cases in relation to which it is exercised or different provision for different cases or classes of case or different provision as respects the same case or class of case for different purposes,
(d)so as to make provision unconditionally or subject to any prescribed condition,
(e)so as to provide for a person to exercise a discretion in dealing with any matter.
(8)Any regulations made under a power under this Act to prescribe a rate of interest may—
(a)either themselves specify a rate of interest or make provision for any such rate to be determined by reference to such rate or the average of such rates as may be referred to in the regulations,
(b)provide for rates to be reduced below, or increased above, what they otherwise would be by specified amounts or by reference to specified formulae,
(c)provide for rates arrived at by reference to averages to be rounded up or down,
(d)provide for circumstances in which alteration of a rate of interest is or is not to take place, and
(e)provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.
(9)Any power to make regulations or a scheme under this Act includes power to make any incidental, supplementary, consequential or transitional provision which appears appropriate for the purposes of, or in connection with, the regulations or scheme.
66Parliamentary etc. control of instruments#
(1)No order or regulations to which this subsection applies may be made unless a draft of the instrument containing the order or regulations (whether or not together with other provisions) has been laid before, and approved by a resolution of, each House of Parliament.
(2)Subsection (1) applies to—
(a)regulations prescribing monetary amounts that are required to be reviewed under section 41,
(b)regulations made by virtue of subsection (2) of section 12 prescribing the amount in excess of which charges are not taken into account for the purposes of that subsection, and
(c)the first regulations made under sections 7(8) and (9), 9, 11, 12 and 13(2).
(za)an order made by the Treasury under section 36A(8) or 36C(9),
(zb)regulations made under section 36A(5) or 36C(4),
(3)A statutory instrument containing—
(a)an order or regulations under this Act,
(b)a scheme made by the Secretary of State under section 12(5), or
(c)an Order in Council under section 52(7),
is (unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.
(4)A statutory instrument containing a scheme made by the Scottish Ministers under section 12(5) is subject to annulment in pursuance of a resolution of the Scottish Parliament.
(5)A statutory rule containing a scheme made by the Department of Health, Social Services and Public Safety under section 12(5) is subject to negative resolution within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)).
67Interpretation#
In this Act—• “the Board” means the Commissioners of Inland Revenue,• “cautioned”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and “caution” is to be interpreted accordingly;• “modifications” includes alterations, additions and omissions, and “modifies” is to be construed accordingly,• “the Northern Ireland Department” means the Department for Social Development in Northern Ireland,• “prescribed” means prescribed by regulations, and• “tax credit” and “tax credits” have the meanings given by section 1(2).
68Financial provision#
(1)There is to be paid out of money provided by Parliament—
(a)any expenditure of a Minister of the Crown or government department under this Act, and
(b)any increase attributable to this Act in sums payable out of money provided by Parliament under any other Act.
(2)There is to be paid into the Consolidated Fund any sums received by a government department by virtue of this Act (apart from any required by any other enactment to be paid into the National Insurance Fund).
Schedule 1 · Rights of employees
(1)
(1)The Employment Rights Act 1996 (c. 18) has effect subject to the following amendments.
(2)After section 47C insert—“47D 1 An employee has the right not to be subjected to any detriment by any act, or any deliberate failure to act, by his employer, done on the ground that—a any action was taken, or was proposed to be taken, by or on behalf of the employee with a view to enforcing, or otherwise securing the benefit of, a right conferred on the employee by regulations under section 25 of the Tax Credits Act 2002,b a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, as a result of action taken by or on behalf of the employee for the purpose of enforcing, or otherwise securing the benefit of, such a right, orc the employee is entitled, or will or may be entitled, to working tax credit.2 It is immaterial for the purposes of subsection (1)(a) or (b)—a whether or not the employee has the right, orb whether or not the right has been infringed,but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.3 Subsections (1) and (2) apply to a person who is not an employee within the meaning of this Act but who is an employee within the meaning of section 25 of the Tax Credits Act 2002, with references to his employer in those subsections (and sections 48(2) and (4) and 49(1)) being construed in accordance with that section.4 Subsections (1) and (2) do not apply to an employee if the detriment in question amounts to dismissal (within the meaning of Part 10).”
(3)In section 48 (complaints to employment tribunals), after subsection (1A) insert—“1B A person may present a complaint to an employment tribunal that he has been subjected to a detriment in contravention of section 47D.”
(4)In section 49 (remedies), at the end insert—“7 Where—a the complaint is made under section 48(1B) by a person who is not an employee, andb the detriment to which he is subjected is the termination of his contract with the person who is his employer for the purposes of section 25 of the Tax Credits Act 2002,any compensation must not exceed the compensation that would be payable under Chapter 2 of Part 10 if the complainant had been an employee and had been dismissed for the reason specified in section 104B.”
(5)In section 192(2)(aa) (armed forces)—
(a)for “section 45A,” substitute “ sections 45A, 47C and 47D, ”, and
(b)for “that section” substitute “ those sections ”.
(6)In—
(a)section 194(2)(c) (House of Lords staff), and
(b)section 195(2)(c) (House of Commons staff),
for “and 47C” substitute “ , 47C and 47D ”.
(2)
(1)The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) has effect subject to the following amendments.
(2)After Article 70C insert—“70D 1 An employee has the right not to be subjected to any detriment by any act, or any deliberate failure to act, by his employer, done on the ground that—a any action was taken, or was proposed to be taken, by or on behalf of the employee with a view to enforcing, or otherwise securing the benefit of, a right conferred on the employee by regulations under section 25 of the Tax Credits Act 2002,b a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, as a result of action taken by or on behalf of the employee for the purpose of enforcing, or otherwise securing the benefit of, such a right, orc the employee is entitled, or will or may be entitled, to working tax credit.2 It is immaterial for the purposes of paragraph (1)(a) or (b)—a whether or not the employee has the right, orb whether or not the right has been infringed,but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.3 Paragraphs (1) and (2) apply to a person who is not an employee within the meaning of this Order but who is an employee within the meaning of section 25 of the Tax Credits Act 2002, with references to his employer in those paragraphs (and Articles 71(2) and (4) and 72(1)) being construed in accordance with that section.4 Paragraphs (1) and (2) do not apply to an employee if the detriment in question amounts to dismissal (within the meaning of Part 11).”
(3)In Article 71 (complaints to industrial tribunals), after paragraph (1A) insert—“1B A person may present a complaint to an industrial tribunal that he has been subjected to a detriment in contravention of Article 70D.”
(4)In Article 72 (remedies), at the end insert—“7 Where—a the complaint is made under Article 71(1B) by a person who is not an employee, andb the detriment to which he is subjected is the termination of his contract with the person who is his employer for the purposes of section 25 of the Tax Credits Act 2002,any compensation must not exceed the compensation that would be payable under Chapter 2 of Part 11 if the complainant had been an employee and had been dismissed for the reason specified in Article 135B.”
(5)In Article 237(2)(aa) (armed forces)—
(a)for “Article 68A” substitute “ Articles 68A, 70C and 70D ”, and
(b)for “that Article” substitute “ those Articles ”.
(3)
(1)The Employment Rights Act 1996 (c. 18) has effect subject to the following amendments.
(2)For section 104B substitute—“104B 1 An employee who is dismissed shall be regarded for the purposes of this Part as unfairly dismissed if the reason (or, if more than one, the principal reason) for the dismissal is that—a any action was taken, or was proposed to be taken, by or on behalf of the employee with a view to enforcing, or otherwise securing the benefit of, a right conferred on the employee by regulations under section 25 of the Tax Credits Act 2002,b a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, as a result of action taken by or on behalf of the employee for the purpose of enforcing, or otherwise securing the benefit of, such a right, orc the employee is entitled, or will or may be entitled, to working tax credit.2 It is immaterial for the purposes of subsection (1)(a) or (b)—a whether or not the employee has the right, orb whether or not the right has been infringed,but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.”
(3)In section 105 (redundancy as unfair dismissal), after subsection (7A) continue to insert—“7B This subsection applies if the reason (or, if more than one, the principal reason) for which the employee was selected for dismissal was one of those specified in subsection (1) of section 104B (read with subsection (2) of that section).”
(4)In section 108(3) (cases where no qualifying period of employment is required) and section 109(2) (cases where upper age limit does not apply), after paragraph (gg) continue to insert—“gh subsection (1) of section 104B (read with subsection (2) of that section) applies,”
(4)
(1)The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) has effect subject to the following amendments.
(2)For Article 135B substitute—“135B 1 An employee who is dismissed shall be regarded for the purposes of this Part as unfairly dismissed if the reason (or, if more than one, the principal reason) for the dismissal is that—a any action was taken, or was proposed to be taken, by or on behalf of the employee with a view to enforcing, or otherwise securing the benefit of, a right conferred on the employee by regulations under section 25 of the Tax Credits Act 2002,b a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, as a result of action taken by or on behalf of the employee for the purpose of enforcing, or otherwise securing the benefit of, such a right, orc the employee is entitled, or will or may be entitled, to working tax credit.2 It is immaterial for the purposes of paragraph (1)(a) or (b)—a whether or not the employee has the right, orb whether or not the right has been infringed,but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.”
(3)In Article 137 (redundancy as unfair dismissal), after paragraph (6A) continue to insert—“6B This paragraph applies if the reason (or, if more than one, the principal reason) for which the employee was selected for dismissal was one of those specified in paragraph (1) of Article 135B (read with paragraph (2) of that Article).”
(4)In Article 140(3) (cases where no qualifying period of employment is required) and Article 141(2) (cases where upper age limit does not apply), after sub-paragraph (ff) continue to insert—“fg paragraph (1) of Article 135B (read with paragraph (2) of that Article) applies,”
Schedule 2 · Penalties: supplementary
(1)
(1)Where the head organisation is a pub operating business, for the purposes of determining whether the condition in regulation 12(2)(b) is met, only packaging or packaging materials specified in sub-paragraph (2) are to be taken into account.
(a)where there is a situation falling in paragraph 2(1)(a) or (b) above and the conditions in paragraph 2(2) above have been met, the head organisation—
(b)where there is a situation falling in paragraph 2(1)(c) above and the conditions in paragraph 2(2) above have been met, the head organisation—
(2)The packaging or packaging materials referred to in sub-paragraph (1) are packaging or packaging materials that contain the goods that are the subject of the obligation to purchase from the head organisation or person nominated or authorised by that head organisation under the pub operating agreement, whether or not the goods have been packed or filled in the packaging or packaging materials when they are purchased by the member.
(3)How much of the waste referred to in paragraph (2) was—
(4)The amount of waste declared under sub-paragraphs (1), (2) and (3) must be declared by weight, in kilograms, and be further broken down by packaging category.
(5)In this paragraph, packaging waste is “relevant packaging waste” if it is not collected from households for recycling by more than 75% of the district councils in Northern Ireland responsible for waste collection.
(2)
(1)Where the head organisation is a pub operating business, for the purposes of determining whether the condition in regulation 12(2)(b) is met, only packaging or packaging materials specified in sub-paragraph (2) are to be taken into account.
(a)where there is a situation falling in paragraph 2(1)(a) or (b) above and the conditions in paragraph 2(2) above have been met, the head organisation—
(b)where there is a situation falling in paragraph 2(1)(c) above and the conditions in paragraph 2(2) above have been met, the head organisation—
(c)where the member is obliged to—
from the head organisation or, where the head organisation has negotiated some or all of the terms of the supply, a supplier nominated or authorised by the head organisation under the licence agreement, such packaging or packaging materials.
(d)crisp packets or packaging on other savoury snacks, where the crisps or snacks weigh less than 60 grams;
(2)The packaging or packaging materials referred to in sub-paragraph (1) are packaging or packaging materials that contain the goods that are the subject of the obligation to purchase from the head organisation or person nominated or authorised by that head organisation under the pub operating agreement, whether or not the goods have been packed or filled in the packaging or packaging materials when they are purchased by the member.
(2A)
(2B)The appropriate national authority must serve the notice mentioned in sub-paragraph (1) on any person who, if Schedule 1 to the Acquisition of Land Act 1981 applied to the acquisition, would be entitled to a notice under paragraph 3 of that Schedule (notice to owners, lessees and occupiers).
(3)
(1)Where the head organisation is a pub operating business, for the purposes of determining whether the condition in regulation 12(2)(b) is met, only packaging or packaging materials specified in sub-paragraph (2) are to be taken into account.
(2)The packaging or packaging materials referred to in sub-paragraph (1) are packaging or packaging materials that contain the goods that are the subject of the obligation to purchase from the head organisation or person nominated or authorised by that head organisation under the pub operating agreement, whether or not the goods have been packed or filled in the packaging or packaging materials when they are purchased by the member.
(3)How much of the waste referred to in paragraph (2) was—
(4)
(1)Where the head organisation is a pub operating business, for the purposes of determining whether the condition in regulation 12(2)(b) is met, only packaging or packaging materials specified in sub-paragraph (2) are to be taken into account.
(1A)A producer required by regulation 18 to report information in this Part—
(2)The packaging or packaging materials referred to in sub-paragraph (1) are packaging or packaging materials that contain the goods that are the subject of the obligation to purchase from the head organisation or person nominated or authorised by that head organisation under the pub operating agreement, whether or not the goods have been packed or filled in the packaging or packaging materials when they are purchased by the member.
(a)where there is a situation falling in paragraph 2(1)(a) or (b) above and the conditions in paragraph 2(2) above have been met, the head organisation—
(b)where there is a situation falling in paragraph 2(1)(c) above and the conditions in paragraph 2(2) above have been met, the head organisation—
(c)where the member is obliged to—
from the head organisation or, where the head organisation has negotiated some or all of the terms of the supply, a supplier nominated or authorised by the head organisation under the licence agreement, such packaging or packaging materials.
(d)crisp packets or packaging on other savoury snacks, where the crisps or snacks weigh less than 60 grams;
(5)The Board may in their discretion mitigate any penalty under this Part or stay or compound any proceedings for any such penalty and may also, after judgment, further mitigate or entirely remit any such penalty.
(6)
(1)In the case of a penalty under section 31 relating to a tax credit for a person or persons for the whole or part of a tax year (other than a penalty to which sub-paragraph (3) applies), the Board may determine the penalty at any time before the latest of—
(a)the end of the period of one year beginning with the expiry of the period for initiating an enquiry under section 19 into the entitlement of the person, or the joint entitlement of the persons, for the tax year,
(b)if such an enquiry is made, the end of the period of one year beginning with the day on which the enquiry is completed, and
(c)if a decision relating to the entitlement of the person, or the joint entitlement of the persons, for the tax year is made under section 20(1) or (4), the end of the period of one year beginning with the day on which the decision is made.
(2)In the case of a penalty under section 32 relating to a tax credit for a person or persons for the whole or part of a tax year (other than a penalty to which sub-paragraph (3) applies), the Board may determine the penalty, or commence proceedings for it, at any time before—
(a)if an enquiry into the entitlement of the person, or the joint entitlement of the persons, for the tax year is made under section 19, the end of the period of one year beginning with the day on which the enquiry is completed, and
(b)otherwise, the end of the period of one year beginning with the expiry of the period for initiating such an enquiry.
(3)In the case of—
(a)a penalty under section 31 or 32 relating to a requirement imposed by virtue of regulations under section 25, or
(b)a penalty under section 33,
the Board may determine the penalty, or commence proceedings for it, at any time before the end of the period of six years after the date on which the penalty was incurred or began to be incurred.
(7)
(1)Where the head organisation is a pub operating business, for the purposes of determining whether the condition in regulation 12(2)(b) is met, only packaging or packaging materials specified in sub-paragraph (2) are to be taken into account.
(2)The packaging or packaging materials referred to in sub-paragraph (1) are packaging or packaging materials that contain the goods that are the subject of the obligation to purchase from the head organisation or person nominated or authorised by that head organisation under the pub operating agreement, whether or not the goods have been packed or filled in the packaging or packaging materials when they are purchased by the member.
Schedule 3 · Tax credits: consequential amendments
(1)In section 24 of the Attachment of Earnings Act 1971 (meaning of “earnings” for the purposes of attachment of earnings orders), in subsection (2) (sums which are not earnings), after paragraph (b) insert—“ba a tax credit (within the meaning of the Tax Credits Act 2002);”
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In Article 3 of the Judgments Enforcement (Northern Ireland) Order 1981 (meaning of “earnings” for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert—“ba a tax credit (within the meaning of the Tax Credits Act 2002);”
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)In Article 100 of the Magistrates’ Courts (Northern Ireland) Order 1981 (meaning of “earnings” for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert—“ba a tax credit (within the meaning of the Tax Credits Act 2002);”
(9)In section 70(2)(b) of the Transport Act 1982 (applicants for exemption from wearing of seat belts in the case of whom the Secretary of State may make payments in respect of medical examinations), for “, working families’ tax credit or disabled person’s tax credit” substitute “ , any element of child tax credit other than the family element or working tax credit ”.
(10)The Legal Aid (Scotland) Act 1986 has effect subject to the following amendments.
(11)In section 8(b) (availability of advice and assistance to persons in receipt of certain benefits), for the words after “receipt of” substitute “ income support or an income-based jobseeker’s allowance (payable under the Jobseekers Act 1995 (c. 18)), ”.
(12)In section 11(2)(b) (no clients’ contributions by persons in receipt of certain benefits), for the words after “receipt of” substitute “ income support or an income-based jobseeker’s allowance (payable under the Jobseekers Act 1995), ”.
(13)In section 73(3) of the Debtors (Scotland) Act 1987 (sums which are not earnings), after paragraph (d) insert—“da a tax credit (within the meaning of the Tax Credits Act 2002);”
(14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(15)The Children Act 1989 has effect subject to the following amendments.
(16)
(1)Section 17 (provision of services for children in need) is amended as follows.
(2)In subsection (9)—
(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and
(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.
(3)After subsection (11) insert—“12 The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.”
(17)In section 17A(5)(b) (direct payments: persons entitled to gross payments), before “or of” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.
(18)In section 29(3) (no payment of charge for provision of services by local authority by persons in receipt of certain benefits)—
(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and
(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.
(19)In section 104 (regulations and orders), after “Lord Chancellor” insert “ , the Treasury ”.
(20)In paragraph 21(4) of Schedule 2 (no contribution towards maintenance by local authority by persons in receipt of certain benefits)—
(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and
(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.
(21)In Article 131(3)(b) of the Education Reform (Northern Ireland) Order 1989 (remission of charges for board and lodging on a residential trip for parents in receipt of certain benefits), for “, working families’ tax credit” substitute “ , any element of child tax credit other than the family element, working tax credit ”.
(24)The Social Security Contributions and Benefits Act 1992 has effect subject to the following amendments.
(25)In section 30C (incapacity benefit), for subsection (5) substitute—“5 Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—a the day following that on which he so ceased was a day of incapacity for work for him,b he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, andc he satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.5A A person satisfies the relevant tax credit conditions on a day if—a he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andb either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.”
(26). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(27)In section 39(1), (2) and (3) (rate of widowed mother’s allowance and widow’s pension), for “sections 44 and” continue to substitute “ sections 44 to ”.
(28). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(29)In section 39C(1), (3) and (4) (rate of widowed parent’s allowance and bereavement allowance), for “45A” substitute “ 45 ”.
(30)In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—“1 Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—a the day following that on which he so ceased was a day of incapacity for work for him,b he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, andc he satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.1A A person satisfies the relevant tax credit conditions on a day if—a he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andb either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.”
(31)In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for “45A” substitute “ 45 ”.
(32)In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.
(33)In section 60(4) and (5) (failure to satisfy contribution conditions), for “subsections (6) and (7)” substitute “ subsection (7) ”.
(34). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(35)In section 150(1)(h) of the Social Security Administration Act 1992 (up-rating of benefits), after “section 135(1)” insert “ of that Act ”.
(36)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.
(37)In section 30C (incapacity benefit), for subsection (5) substitute—“5 Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—a the day following that on which he so ceased was a day of incapacity for work for him,b he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, andc he satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.5A A person satisfies the relevant tax credit conditions on a day if—a he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andb either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.”
(38). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(39)In section 39(1), (2) and (3) (rate of widowed mother’s allowance and widow’s pension), for “sections 44 and” continue to substitute “ sections 44 to ”.
(40). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(41)In section 39C(1), (3) and (4) (rate of widowed parent’s allowance and bereavement allowance), for “45A” substitute “ 45 ”.
(42)In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—“1 Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—a the day following that on which he so ceased was a day of incapacity for work for him,b he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, andc he satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.1A A person satisfies the relevant tax credit conditions on a day if—a he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andb either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.”
(43)In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for “45A” substitute “ 45 ”.
(44)In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.
(45)In section 60(4) and (5) (failure to satisfy contribution conditions), for “subsections (6) and (7)” substitute “ subsection (7) ”.
(46). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(47)The Value Added Tax Act 1994 has effect subject to the following amendments.
(48)In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced rate on grant-funded installation of heating equipment, security goods and connection of gas supply: persons in receipt of certain benefits), for “disabled person’s tax credit, working families’ tax credit,” substitute “ any element of child tax credit other than the family element, working tax credit, ”.
(49)In Schedule 8, in Note (1D) in Group 15 (zero-rating: charities), for paragraphs (e) and (f) substitute—“e any element of child tax credit other than the family element; andf working tax credit.”
(50)In section 22(4) of the Children (Scotland) Act 1995 (no repayment of assistance given by local authority by persons in receipt of certain benefits), after “1992;” insert—“aa any element of child tax credit other than the family element or working tax credit;”
(51)The Children (Northern Ireland) Order 1995 has effect subject to the following amendments.
(52)
(1)Article 18 (duty of authority to provide personal social services for children in need) is amended as follows.
(2)In paragraph (9), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.
(3)After that paragraph insert—“10 The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.”
(53)In Article 18C(7)(b) (direct payments), before “or of” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.
(54)In Article 24(3) (no payment of charge for provision of services by Health and Social Services Board by persons in receipt of certain benefits), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.
(55)In Article 39(4) (no contribution towards maintenance by Health and Social Services Board by persons in receipt of certain benefits), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.
(56)
(1)Article 183 (regulations and orders) is amended as follows.
(2)In paragraph (1), for “and (3)” insert “ to (4) ”.
(3)After paragraph (3) insert—“4 Regulations under Article 18(10) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.”
(57)In Article 25(2)(b) of the Road Traffic (Northern Ireland) Order 1995 (applicants for exemption from wearing of seat belts in the case of whom the Department of the Environment in Northern Ireland may make payments in respect of medical examinations), for “working families’ tax credit or disabled person’s tax credit” substitute “ any element of child tax credit other than the family element or working tax credit ”.
(58)In section 77(1)(e) of the Housing Grants, Construction and Regeneration Act 1996 (entitlement to home repair assistance), for “working families’ tax credit, housing benefit, council tax benefit or disabled person’s tax credit” substitute “ housing benefit, council tax benefit, any element of child tax credit other than the family element or working tax credit ”.
(59). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 4 · Transfer of functions: consequential amendments
(1)The Social Security Administration Act 1992 has effect subject to the following amendments.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In section 189(8) (powers to make orders exercisable only with Treasury consent), after “made” insert “ by the Secretary of State ”.
(4)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.
(5)In section 171(1) (regulations and orders to be made by the Northern Ireland Department except where provision of the Act otherwise provides), after “to” insert “ any provision providing for regulations or orders to be made by the Treasury or the Commissioners of Inland Revenue and to ”.
(6)In section 172(11A) (regulations subject to draft affirmative Parliamentary procedure), for “or 118” substitute “ , 118 or 141 ”.
(7)The Social Security Administration (Northern Ireland) Act 1992 has effect subject to the following amendments.
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)In sections 132(1) and 133 (orders for uprating of benefits corresponding to those made for Great Britain by Secretary of State), after “Secretary of State” insert “ or the Treasury ”.
(10)In section 165(3) (powers to make regulations and orders which are exercisable by statutory rule), after “Act” insert “ on the Department or the Lord Chancellor ”.
(11)The weight in kilograms of packaging in each packaging category the producer has supplied during the relevant period.
(1)Section 166 (Parliamentary and Assembly control of orders and regulations) is amended as follows.
(2)In subsection (5), for the words from “in like” to the end substitute “ (in the case of regulations made by the Lord Chancellor in like manner as a statutory instrument, with section 5 of the Statutory Instruments Act 1946 (c. 36) applying accordingly) ”.
(3)In subsection (10A), after “129” insert “ , 132, 133, 134 ”.
(12)The Social Security Act 1998 has effect subject to the following amendments.
(13)
(1)Section 79 (regulations and orders) is amended as follows.
(2)In subsection (1), for “subsection (2)” substitute “ subsections (2) and (2A) ”.
(3)After subsection (2) insert—“2A Subsection (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.”
(14)In section 80(2) (negative Parliamentary procedure for regulations made by Secretary of State), after “Secretary of State” insert “ , the Treasury or the Commissioners of Inland Revenue ”.
(15)References in Chapter 2 of Part 1 (social security decisions and appeals) to a decision of the Secretary of State are, where the context so requires in consequence of section 50, to be construed as references to a decision of the Board (or, where the power to decide is exercised by an officer of the Board, an officer of the Board).
(16)The Social Security (Northern Ireland) Order 1998 has effect subject to the following amendments.
(17)
(1)Article 74 (regulations and orders) is amended as follows.
(2)In paragraph (1), for “paragraph (2)” substitute “ paragraphs (2) and (2A) ”.
(3)After paragraph (2) insert—“2A Paragraph (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.2B Powers of the Treasury or the Commissioners of Inland Revenue to make regulations under this Order are exercisable by statutory instrument.”
(18)Producers who are online marketplace operators—
(1)Article 75 (Assembly etc. control of regulations) is amended as follows.
(2)In paragraph (1), for “The regulations to which this paragraph applies” substitute “ Where regulations specified in paragraph (2) are made by the Department, they ”.
(3)After that paragraph insert—“1A Where regulations specified in paragraph (2) fall to be made by the Treasury or the Commissioners of Inland Revenue they shall not be made unless a draft of the instrument containing them has been laid before Parliament and approved by a resolution of each House of Parliament.”
(4)In paragraph (2), for “Paragraph (1) applies to” substitute “ The regulations specified in this paragraph are ”.
(5)In paragraph (3), for “to which paragraph (1) applies” substitute “ specified in paragraph (2) ”.
(6)After that paragraph insert—“3A Regulations made under this Order by the Treasury or the Commissioners of Inland Revenue, other than regulations specified in paragraph (2), shall be subject to annulment in pursuance of a resolution of either House of Parliament.”
(19)References in Chapter 2 of Part 2 (social security decisions and appeals) to a decision of the Department are, where the context so requires in consequence of section 50, to be construed as references to a decision of the Board (or, where the power to decide is exercised by an officer of the Board, an officer of the Board).
(20)The Immigration and Asylum Act 1999 has effect subject to the following amendments.
(21)In section 115(5) and (6) (exclusion of persons subject to immigration control from certain benefits), for “the benefits mentioned in subsection (1)(f) or (g)” substitute “ child benefit ”.
(22). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 5 · Use and disclosure of information
(1)Information which is held for the purposes of any functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services,
may be used, or supplied to any person providing services to the Board, for the purposes of, or for any purposes connected with, the exercise of any such functions.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
(1)Information which is held for the purposes of any functions relating to social security (including child benefit and guardian’s allowance) or tax credits—
(a)by the Secretary of State or the Northern Ireland Department, or
(b)by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services,
may be used, or supplied to any person providing services to the Secretary of State or the Northern Ireland Department, for the purposes of, or for any purposes connected with, the exercise of any functions under relevant regulations.
(2)In this paragraph “relevant regulations” are regulations made under—
(a)section 4, 6 or 58 of this Act,
(b)section 5 of the Social Security Administration Act 1992 (c. 5), or
(c)section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8).
(4)
(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied—
(a)to the Secretary of State, or
(b)to a person providing services to the Secretary of State,
for use for the purposes of functions relating to note... war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3A)Information to which this paragraph applies may be supplied—
(a)to the Northern Ireland Department, or
(b)to a person providing services to the Northern Ireland Department,
for use for the purposes of functions relating to note... child support or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.
(3B)An authorised officer may require information to which this paragraph applies to be supplied—
(a)to the Northern Ireland Department, or
(b)to a person providing services to the Northern Ireland Department,
for use for the purposes of functions relating to note... child support.
(4)In sub-paragraphs note... (3B) “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this paragraph by the Secretary of State or the Northern Ireland Department.
(5)In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989 (c. 24).
(5)Where the head organisation is a licensor for the purposes of determining whether the condition in regulation 12(2)(b) is met, only the following packaging or packaging materials are to be taken into account—
(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied—
(a)to the Secretary of State or the Department for Employment and Learning in Northern Ireland, or
(b)to a person providing services to the Secretary of State or that Department,
for use for the purposes of such functions relating to employment or training as may be prescribed.
(6)Where the head organisation is a licensor—
(1)This paragraph applies to information which is held for the purposes of functions relating to note... war pensions or employment or training—
(a)by the Secretary of State, or
(b)by a person providing services to the Secretary of State, in connection with the provision of those services.
(1A)This paragraph also applies to information which is held for the purposes of functions relating to note... child support, war pensions or employment or training—
(a)by the Northern Ireland Department or the Department for Employment and Learning in Northern Ireland, or
(b)by a person providing services to either of those Departments, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied—
(a)to the Board, or
(b)to a person providing services to the Board,
for use for the purposes of functions relating to tax credits, child benefit or guardian’s allowance.
(4)In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989.
(7)
(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied by or under the authority of the Board—
(a)to an authority administering housing benefit or council tax benefit, or
(b)to a person authorised to exercise any function of such an authority relating to such a benefit,
for use in the administration of such a benefit.
(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
(b)for the purposes of any civil or criminal proceedings relating to the Social Security Contributions and Benefits Act 1992 (c. 4), the Social Security Administration Act 1992 (c. 5) or the Jobseekers Act 1995 (c. 18) or to any provision of Northern Ireland legislation corresponding to any of them, or
(c)under paragraph 8 below.
(8)Where the head organisation is a pub operating business—
(9)
(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied—
(a)to the Secretary of State, the National Assembly for Wales, the Scottish Ministers or the Department of Health, Social Services and Public Safety in Northern Ireland, or
(b)to persons providing services to, or exercising functions on behalf of, the Secretary of State, the National Assembly for Wales, the Scottish Ministers or that Department,
for use for the purposes of such functions relating to health as may be prescribed.
(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
(b)for the purpose of civil or criminal proceedings,
(4)A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—
(a)in accordance with sub-paragraph (3),
(b)in accordance with an enactment or an order of a court,
(c)with consent given by or on behalf of the person to whom the information relates, or
(d)in such a way as to prevent the identification of the person to whom it relates.
(5)It is a defence for a person charged with an offence under sub-paragraph (4) to prove that he reasonably believed that his disclosure was lawful.
(6)A person guilty of an offence under sub-paragraph (4) is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b)on summary conviction, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.
(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10A)
(1)This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied to—
(a)a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;
(b)a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 , or Part 5, 6, 13 or 14 of the Children’s Hearings (Scotland) Act 2011, relating to the welfare of a child;
(c)an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.
(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
(a)for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,
(b)for the purpose of civil or criminal proceedings, or
(c)where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.
(4)Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.
(5)A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—
(a)in accordance with sub-paragraph (3),
(b)in accordance with an enactment or an order of a court,
(c)with consent given by or on behalf of the person to whom the information relates, or
(d)in such a way as to prevent the identification of the person to whom it relates.
(6)It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.
(7)A person guilty of an offence under sub-paragraph (5) is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;
(b)on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;
(c)on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.
(8) In sub-paragraph (2) “ child ” means a person under the age of eighteen and—
(a) in paragraph (a), “ local authority ” has the meaning given by section 105(1) of the Children Act 1989;
(b) in paragraph (b), “ local authority ” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and
(c) in paragraph (c), “ authority ” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 ( S.I. 1995/755 (N.I.2)).
(9)The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.
(11)
(1)Section 182 of the Finance Act 1989 (c. 26) (disclosure of information) is amended as follows.
(2)In subsection (1)—
(a)after “tax functions” continue to insert “ , tax credit functions ”, and
(b)for paragraph (aa) substitute—“aa to a tax credit in respect of any identifiable person,”
(3)For subsection (2AA) substitute—“2ZA In this section “tax credit functions” means the functions relating to tax credits—a of the Board,b of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, andc of any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.”
(4)In subsection (2A), after “contributions,” insert “ child benefit, guardian’s allowance, ”.
(5)In subsection (4)—
(a)in paragraph (b), after “tax functions” continue to insert “ , tax credit functions ”,
(b)in paragraph (c), after “tax functions” continue to insert “ , tax credit functions ”,
(c)for sub-paragraph (ia) of that paragraph substitute—“ia to a tax credit in respect of any identifiable person,”
(d)in sub-paragraph (iii) of that paragraph, after “to” insert “ child benefit, guardian’s allowance, ”.
(6)In subsection (5)(b), for “, to working families tax credit or disabled person’s tax credit” substitute “ or to a tax credit ”.
(7)In subsection (10), after “1989,” insert—““tax credit” means a tax credit under the Tax Credits Act 2002,”
(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(13)In section 110(5A) of the Finance Act 1997 (c. 16) (obtaining by Board and Commissioners of Customs and Excise of information from social security authorities), for “paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (supply to Inland Revenue for purposes of tax credit of information so held)” substitute “ paragraph 6 of Schedule 5 to the Tax Credits Act 2002 (supply to Inland Revenue for purposes of tax credit, child benefit or guardian’s allowance of information so held) ”.
Schedule 6 · Repeals and revocations
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