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    " (6) In the case of a claim for working families' tax credit or disabled person's tax credit, where - 


(a) the claim is not made within the time specified for that benefit in Schedule 4;

(b) any one or more of the circumstances specified in paragraph (7) applies or has applied to the claimant; and

(c) as a result of that circumstance or those circumstances the claimant could not reasonably have been expected to make the claim earlier,



the prescribed time for claiming the benefit shall be extended, subject to a maximum extension of one month, to the date on which the claim is made.".

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999
     4.  - (1) Amend the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999[5] as follows.

    (2) In regulation 3 (revision of decisions) for paragraph (7) substitute the following paragraph - 

    " (7) Where - 


(a) an officer of the Board makes a decision under Article 9 or 11 awarding tax credit to a claimant ("the original award"); and

(b) an award of another relevant benefit or of an increase in the rate of another relevant benefit is made to the claimant or a member of his family for a period which includes the date on which the original award took effect,



an officer of the Board may revise the original award.".

    (3) In regulation 6(2) (supersession of decisions) for sub-paragraph (e) substitute the following sub-paragraph - 

" (e) is a decision where - 


(i) the claimant has been awarded tax credit, and

(ii) subsequent to the first day of the period to which entitlement to that award relates, the claimant or a member of his family becomes entitled to another relevant benefit or to an increase in the rate of another relevant benefit;".

    (4) In regulation 7 (date from which a decision superseded under Article 11 of the Social Security (Northern Ireland) Order 1998 takes effect) for paragraph (7) substitute the following paragraph - 

    " (7) A decision which is superseded in accordance with regulation 6(2)(e) shall be superseded from the date on which entitlement arises to the other relevant benefit referred to in regulation 6(2)(e)(ii) or to an increase in the rate of that other relevant benefit.".

Tim Flesher

Ann Chant
Two of the Commissioners of Inland Revenue

7th March 2002

[2] S.I. 1998/1506 (N.I. 10).back

[3] See section 2(1)(c) of, and paragraphs 7(d), 8(b) and 22(b) and (c) of Schedule 2 to, the Tax Credits Act 1999 (c.10).back

[4] S.R. 1987 No. 465. Regulation 19 was substituted by S.R. 1997 No. 156 and amended by S.R. 1997 No. 417, S.I. 1999/2574, 2000/2979 and 2001/568.back

[5] S.R. 1999 No. 162.back

  Prepared 16 April 2002