Tax Credits Act 2002 Schedule 4 paragraph 9

Amendment to Northern Ireland uprating provisions

Paragraph 9 of Schedule 4 amends sections 132(1) and 133 of the Social Security Administration (Northern Ireland) Act 1992, which deal with orders for uprating benefits in Northern Ireland to correspond with uprating orders made in Great Britain.

• Sections 132(1) and 133 of the Social Security Administration (Northern Ireland) Act 1992 provide for Northern Ireland benefits to be uprated in line with corresponding Great Britain uprating orders.
• Previously, these sections only referred to uprating orders made by the Secretary of State in Great Britain.
• This amendment adds a reference to "the Treasury" alongside "Secretary of State", reflecting the Treasury's new role in uprating tax credits.
• This ensures that when the Treasury makes uprating orders for tax credits in Great Britain, corresponding uprating can be made for Northern Ireland.