Commentary on Sections Part 7 – Miscellaneous Section 254: Social security, child support and tax credits
488.This section introduces Schedule 24, which makes amendments to legislation governing social security, child support and tax credits. In general, civil partners will be treated in the same way as spouses and people living together as if they were civil partners will be treated in the same way as people living together as husband and wife.
489.Subsections (2) and (3) extend the general power to make further provision in connection with civil partnership which is contained in section 259. Legislation which relates to social security, child support or tax credits, and which refers to persons living together as husband and wife, may be amended so as to refer to persons who are living together as if they were civil partners. Although some amendments of this nature could be made under section 259, it was thought that there might be some borderline situations where the power in that section would not be wide enough to do this.
490.Subsection (4) provides that, in the same way that section 175(3), (5) and (6) of the Social Security Contributions and Benefits Act 1992 apply to the exercise of the order-making powers under that Act, those sections shall also apply to the exercise of the section 259 power in relation to social security, child support or tax credits. Subsection (3), (5), and (6) clarify, amongst other things, the cases in which the power may be used, the fact that the power may make different provision for different areas etc. There are some exceptions in section 175(3) and (5) but these are not to be taken into account in relation to the exercise of the section 259 power.
491.Subsection (5) makes provision for Northern Ireland that corresponds to the provision made by subsection (4) for England and Wales.