The Tax Credits (Payments on Account, Overpayments and Recovery) (Northern Ireland) (Amendment) Regulations 1999
These Regulations amend the Social Security (Payments on account, Overpayments and Recovery) Regulations (Northern Ireland) 1988 (S.R. 1988 No. 142) (“the principal Regulations”) in consequence of the transfer under the Tax Credits Act 1999 of functions relating to family credit and disability working allowance from the Department of Health and Social Services for Northern Ireland to the Treasury and the Inland Revenue on 5th October 1999. Family credit and disability working allowance are to become known as working families' tax credit and disabled person’s tax credit respectively (collectively “tax credit”) as from 5th October 1999. The Regulations also amend the principal Regulations to take account of the provisions for decisions and appeals relating to social security benefits contained in the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).