SOCIAL SECURITY Citation, commencement and interpretation 1 1 These Regulations may be cited as the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments No. 2) Regulations (Northern Ireland) 2003 and shall come into operation on – a in the case of this regulation and regulation 2(1), (3), (4)(a), (5) and (8), on 6th April 2003; b in the case of the remainder of regulation 2, on the day on which the provisions of the Tax Credits Act 2002 specified in Article 2(a) of the Tax Credits Act 2002 (Commencement No. 3 and Transitional Provisions and Savings) Order 2003 and Article 2(3)(c) and (e) of, and Schedule 1 to, the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 come into force, subject to Article 2 of the Tax Credits Act 2002 (Transitional Provisions and Savings) Order (Northern Ireland) 2003 . 2 The Interpretation Act (Northern Ireland) 1954 shall apply to these Regulations as it applies to an Act of the Assembly. Consequential amendments 2 1 In the Social Security (Invalid Care Allowance) Regulations (Northern Ireland) 1976 regulation 2A(a) (disapplication of section 1(1A) of the Administration Act) shall be omitted. 2 In the Social Security Benefit (Dependency) Regulations (Northern Ireland) 1977 – a in regulation 3 (allocation of contributions for spouse or children) – i in the heading “or children” shall be omitted; ii in paragraph (1) “43(1)(b),” shall be omitted; b in regulation 4A(1) (circumstances in which a person who is not entitled to child benefit is to be treated as if he were so entitled) “41,” shall be omitted; c in regulation 4B (circumstances in which a person entitled to child benefit is to be treated as if he were not so entitled) paragraphs (1)(c) and (4)(e) shall be omitted. 3 In the Social Security (Overlapping Benefits) Regulations (Northern Ireland) 1979 in regulation 2(1) (interpretation) at the end of the definition of “dependency benefit” there shall be added “or child tax credit under the Tax Credits Act 2002”. 4 In the Social Security (Widow’s Benefit and Retirement Pensions) Regulations (Northern Ireland) 1979 – a regulation 1A(a) (disapplication of section 1(1A) of the Administration Act for the purposes of retirement pension) shall be omitted; b in regulation 6(3)(c) (benefit at reduced rates for those who do not satisfy the contribution conditions in full) – i “41,” shall be omitted; ii “and” after head (i) shall be omitted; iii head (ii) shall be omitted. 5 In the Social Security (Severe Disablement Allowance) Regulations (Northern Ireland) 1984 regulation 2A(a) (disapplication of section 1(1A) of the Administration Act) shall be omitted. 6 In the Social Fund (Recovery by Deductions from Benefits) Regulations (Northern Ireland) 1988 regulation 2(o) (benefits from which an award may be recovered) shall be omitted. 7 In the Social Security (Incapacity Benefit — Increases for Dependants) Regulations (Northern Ireland) 1994 – a for regulation 3 (allocation of contributions for a spouse or child) there shall be substituted the following regulation – Allocation of contributions for a spouse 3 For the purposes of the Contributions and Benefits Act insofar as it relates to incapacity benefit, any sum paid by a person by way of contribution towards the maintenance of his spouse shall be treated for the purposes of regulations 9 (increase of incapacity benefit for adult dependants and persons having the care of children) and 12 (contribution to maintenance of adult dependant) as such contributions of such respective amounts equal in aggregate to the sum in respect of his spouse as would secure as large a payment as possible by way of benefit in respect of dependants. ; b Part II (child dependants) shall be omitted; c in regulation 9 (increase of incapacity benefit for adult dependants and persons having the care of children) – i in paragraph (1) – aa for sub-paragraph (a)(ii), there shall be substituted “the beneficiary is entitled to child benefit in respect of a child;”; bb for sub-paragraph (c)(ii), there shall be substituted “cares for a child in respect of whom the beneficiary is entitled to child benefit; or”; cc for sub-paragraph (d)(ii), there shall be substituted “cares for a child in respect of whom the beneficiary is entitled to child benefit,”; ii paragraph (2) shall be omitted. 8 In the Social Security (Incapacity Benefit) Regulations (Northern Ireland) 1994 regulation 1A(a) (disapplication of section 1(1A) of the Administration Act) shall be omitted. Sealed with the Official Seal of the Department for Social Development on 2nd April 2003. D. A. Baker Senior Officer of the Department for Social Development