(1)    These Regulations may be cited as the Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999.

(2)    These Regulations shall come into force on 5th October 1999.

(3)    In these Regulations, unless the context otherwise requires, “working families' tax credit” and “disabled person's tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999.

(4)    In these Regulations, unless the context otherwise requires, a reference—

(a)    to a numbered regulation or Schedule is to the regulation in, or the Schedule to, these Regulations bearing that number;

(b)    in a regulation or Schedule to a numbered paragraph is to the paragraph in that regulation or Schedule bearing that number.

(1)    Subject to paragraph (3), in the provisions mentioned in Part I of Schedule 2, for the words “family credit” wherever they occur, except where they appear in a reference to the title of the Family Credit (General) Regulations 1987, there shall be substituted the words “working families' tax credit”.

(2)    Subject to paragraph (3), in the provisions mentioned in Part II of Schedule 2, for the words “disability working allowance” wherever they occur, except where they appear in a reference to the title of the Disability Working Allowance (General) Regulations 1991, there shall be substituted the words “disabled person's tax credit”.

(3)    In the provisions mentioned in Part III of Schedule 2—

(a)    for the definition of “disability working allowance” there shall be substituted the following definition—

““disabled person's tax credit” means a disabled person's tax credit under section 129 of the Contributions and Benefits Act;”; and

(b)    the following definition shall be inserted in the appropriate place—

““working families' tax credit” means a working families' tax credit under section 128 of the Contributions and Benefits Act;”.

(4)    In the provisions mentioned in Part IV of Schedule 2 for the words “the allowance” there shall be substituted the words “the credit”.

In regulation 3 of the Social Fund (Recovery by Deductions from Benefits) Regulations 1988—

(a)    for paragraph (b) there shall be substituted the following paragraph—

“(b)    family credit awarded with effect from a date falling before 5th October 1999;”; and

(b)    for paragraph (dd) there shall be substituted the following paragraph—

“(dd)    disability working allowance awarded with effect from a date falling before 5th October 1999;”.

In paragraph 2(b) of Schedule 8 to the Social Security (Claims and Payments) Regulations 1987, for the words “family credit or disability working allowance” there shall be substituted the words—

“or payment in accordance with an award of family credit or disability working allowance which was awarded with effect from a date falling before 5th October 1999”.

(1)    Regulation 1(2) of the Child Support (Maintenance Assessment Procedure) Regulations 1992 shall be amended in accordance with the following paragraphs of this regulation.

(2)    For the definition of “disability working allowance” there shall be substituted the following definition—

““disability working allowance” means an award of disability working allowance under section 129 of the Social Security Contributions and Benefits Act 1992 which was awarded with effect from a date falling before 5th October 1999;”.

(3)    The following definition shall be inserted in the appropriate place—

““family credit” means an award of family credit under section 128 of the Social Security Contributions and Benefits Act 1992 which was awarded with effect from a date falling before 5th October 1999;”.

(4)    In the definition of “relevant benefit” for the words “family credit or disability working allowance” there shall be substituted the following words—

“or an award of family credit or disability working allowance which was awarded with effect from a date falling before 5th October 1999”.

The Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations 1995 are revoked except that they shall continue to have effect in the case of an award of family credit or disability working allowance awarded with effect from a date falling before 5th October 1999.

Signed by authority of the Secretary of State for Social Security.

Hugh Bayley

Parliamentary Under-Secretary of State,

Department of Social Security

13th September 1999

These Regulations are made in consequence of provisions in the Tax Credits Act 1999 (c 10) (“the Act”) which transfer functions relating to family credit and disability working allowance from the Secretary of State for Social Security to the Treasury and the Inland Revenue on 5th October 1999. The Act also makes provision for the renaming of family credit and disability working allowance as working families' tax credit and disabled person's tax credit respectively as from 5th October 1999.

The Regulations are made before the end of the period of six months beginning with the coming into force of the relevant provisions in the Act and are therefore exempted from the requirement in section 172(1) of the Social Security Administration Act 1992 (c 5) to refer proposals to make these Regulations to the Social Security Advisory Committee and are made without reference to the Committee.

Regulation 1 provides for citation, commencement and interpretation.

Regulations 2 to 5 make amendments consequential on the renaming of family credit as working families' tax credit and of disability working allowance as disabled person's tax credit and provide for transitional arrangements consequential on the transfer.

Regulation 6 provides for the revocation of the Child Support (Compensation for Recipients of Family Credit and Disability Working Allowance) Regulations 1995 with a saving for awards of family credit and disability working allowance made before the transfer.

These Regulations do not impose a charge on business.