The Social Security Pensions (Home Responsibilities) (Amendment) Regulations (Northern Ireland) 2005
These Regulations amend the Social Security Pensions (Home Responsibilities) Regulations (Northern Ireland) 1994 (“the 1994 Regulations”) to provide that from the tax year 2004-2005 onwards where child benefit entitlement is transferred to a person in respect of a child in the first three months of a tax year and child benefit would have been payable to that person for the part of that year falling before that transfer but for the provisions of regulation 15(2)(b) of the Child Benefit (General) Regulations 2003 that person shall be treated as if he were entitled to child benefit and as if child benefit had been payable to him for that part of that year, in order to be treated for the purpose of the 1994 Regulations as precluded from regular employment in that year due to responsibilities at home.