The Tax Credits Schemes (Miscellaneous Amendments) (Northern Ireland) Regulations 1999
These Regulations, which come into force on 5th October 1999, amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) (“the Family Credit Regulations”), and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) (“the Disability Working Allowance Regulations”). The principal effects of the amendments are to provide that relevant childcare charges are an independent element in the calculation of maximum working families' tax credit, and maximum disabled person’s tax credit (rather than a deduction from a claimant’s income on a weekly basis), and to increase certain financial limits for the purposes of working families' tax credit and disabled person’s tax credit.