Annex 1: Minor changes in the law Change 47: Co-operative housing associations and self-build societies: Department for Social Development for Northern Ireland: sections 644, 645, 649, 653 and 657.
This change replaces references to “the Head of the Department of the Environment for Northern Ireland”, “the Head of the Department for Social Development for Northern Ireland” and “the Department of the Environment for Northern Ireland” with “the Department for Social Development”.
Article 6(e) and Part 5 of Schedule 4 of the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (SI 1999/481) transferred housing functions under the Housing (Northern Ireland) Orders 1981 to 1992 from the Department of the Environment to the Department for Social Development (DSD). In view of the transfers of functions and the responsibility of the DSD for other matters relating to housing, it is appropriate for the functions under sections 488 and 489 of ICTA relating to Northern Ireland to be exercisable by the DSD. This change therefore replaces the references in sections 488(6)(b) and (8) and 489(12) of ICTA to “the Department of the Environment for Northern Ireland” with the “Department for Social Development”.
Article 5 of the Scotland Act 1988 (Transfer of Functions to the Scottish Ministers etc) Order 2004 substituted the reference to “the Head of the Department for Social Development for Northern Ireland” in section 488(6)(iii) of ICTA. It is unclear whether there was sufficient power under this Order to make that substitution. Subsections (5) and (6) of section 645 make it clear that the functions concerned are exercisable by the DSD as regards Northern Ireland.
By virtue of paragraph 11(2) of Schedule 12 to the Northern Ireland Act 1998, references in section 488 of ICTA to the Head of a Department are to a Minister. In sections 644, 645 and 649 functions are expressed to be conferred on the Northern Ireland department concerned, rather than on the Minister in charge of the department, in line with modern practice.
This change has no implications for the amount of tax due, who pays it or when. It affects (in principle and in practice) only administrative matters.