Tax Credits Act 2002 Schedule 4 paragraph 5

Amendment to Northern Ireland regulation-making powers

Schedule 4 paragraph 5 amends the Social Security Administration (Northern Ireland) Act 1992 to clarify which bodies have the power to make regulations and orders, distinguishing between the role of the Northern Ireland Department and that of the Treasury or the Commissioners of Inland Revenue.

• Section 171(1) of the Social Security Administration (Northern Ireland) Act 1992 is amended by this paragraph.
• The general rule is that regulations and orders under that Act are made by the Northern Ireland Department.
• The amendment adds an explicit exception for regulations or orders that are to be made by the Treasury or the Commissioners of Inland Revenue.
• This ensures there is no conflict between the regulation-making powers of the Northern Ireland Department and those reserved to the Treasury or the Commissioners of Inland Revenue.