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| New category of child care providers for tax credit purposes. |
15. - (1) The Secretary of State may by regulations make a scheme for establishing a new category of persons whose charges for providing child care are to be taken into account for the purpose of determining-
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(a) the appropriate maximum working families' tax credit for the purposes of section 128(5) of the Social Security Contributions and Benefits Act 1992 or section 127(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; or |
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(b) the appropriate maximum disabled person's tax credit for the purposes of section 129(8) of the Social Security Contributions and Benefits Act 1992 or section 128(8) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. |
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(2) A scheme so made shall-
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(a) provide that a person shall not fall within the new category unless he is approved by an accredited organisation in accordance with such criteria as may be determined by or under the scheme; |
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(b) authorise the making of grants or loans to, and the charging of reasonable fees by, accredited organisations; and |
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(c) include such other provisions as the Secretary of State considers necessary or expedient. |
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(3) In subsection (2) above "accredited", in relation to an organisation, means accredited by the Secretary of State in accordance with such criteria as may be determined by or under the scheme.
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(4) Regulations under this section-
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(a) may make different provision for different cases or circumstances or for different areas; |
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(b) may make such incidental, supplemental, consequential and transitional provision as appears to the Secretary of State to be necessary or expedient; and |
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(c) shall be made by statutory instrument which, subject to subsection (5) below, shall be subject to annulment in pursuance of a resolution of either House of Parliament. |
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(5) A draft of the first regulations to be made under this section shall be laid before each House of Parliament and those regulations shall not be made unless the draft has been approved by a resolution of each House.
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| Northern Ireland. |
16. - (1) Working families' tax credit and disabled person's tax credit shall be excepted matters for the purposes of the Northern Ireland Act 1998.
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(2) For the purposes of that Act, a provision of-
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(a) any Act of the Northern Ireland Assembly; or |
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(b) any Bill for such an Act, |
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which amends or repeals a provision to which subsection (3) below applies shall not be treated as dealing with working families' tax credit or disabled person's tax credit if the amendment or repeal affects rights conferred by Schedule 3 to this Act and other employment rights in the same way.
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(3) This subsection applies to the provisions of the Employment Rights (Northern Ireland) Order 1996 which are amended or applied by Schedule 3 to this Act.
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| Financial provisions. |
17. - (1) There shall be paid out of money provided by Parliament-
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(a) any expenses incurred by the Board or the Secretary of State in consequence of this Act; and |
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(b) any increase attributable to this Act in the sums payable out of money so provided under any other Act. |
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(2) There shall be paid into the Consolidated Fund any increase attributable to this Act in the sums payable into that Fund under any other Act.
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| Interpretation. |
18. In this Act, except where the context otherwise requires-
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"appeal tribunal" means an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998 or Chapter I of Part II of the Social Security (Northern Ireland) Order 1998; |
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"the Board" means the Commissioners of Inland Revenue; |
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"the Department" means the Department of Health and Social Services for Northern Ireland; |
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"employer" and "employee" shall be construed in accordance with section 6 above; |
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"General Commissioners" and "Special Commisssioners" have the same meanings as in the Taxes Management Act 1970; |
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"payment period" means a period for which amounts are payable to a person by virtue of- |
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(a) section 128(3) of the Social Security Contributions and Benefits Act 1992 (family credit) or section 129(6) of that Act (disability working allowance); or
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(b) section 127(3) or 128(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland);
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"tax credit" means working families' tax credit or disabled person's tax credit; |
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"tax year" means any period of a year beginning on 6th April. |
| Transitional provision, savings and repeals. |
19. - (1) Any function falling within subsection (1)(a) or (c) of section 2 above which is a power to make subordinate legislation may be exercised by the Treasury or, as the case may be, the Board at any time after the passing of this Act if the subordinate legislation made in the exercise of the power comes into force after the commencement of that section.
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(2) Nothing in section 2 above affects the validity of anything done by or in relation to the Secretary of State or the Department before the commencement of that section; and anything which at that date is in the process of being done by or in relation to the Secretary of State or the Department may-
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(a) if it relates to functions transferred by subsection (1) of section 2 above to the Treasury, be continued by or in relation to the Treasury; |
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(b) if it relates to functions transferred by that subsection to the Board or an officer of the Board, be continued by the Board or, as the case may be, an officer of the Board. |
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(3) Any authority, appointment, decision, determination, approval, consent or direction given or made or other thing done, or having effect as if given, made or done, by the Secretary of State or the Department in connection with functions transferred by subsection (1) of section 2 above shall have effect as if given, made or done by the Treasury or, as the case requires, the Board or an officer of the Board in so far as that is required for continuing its effect after the commencement of that section.
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(4) The enactments specified in Schedule 6 to this Act are repealed to the extent specified in the third column of that Schedule.
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| Short title, commencement and extent. |
20. - (1) This Act may be cited as the Tax Credits Act 1999.
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(2) This Act, except-
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(c) subsections (2) and (4) to (9) of section 14 (and subsection (1) of that section, except so far as relating to subsection (3)); and |
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(d) subsection (1) of section 19, |
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shall come into force on 5th October 1999.
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(3) This Act extends to Northern Ireland.
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