SCHEDULES

Section 1.

SCHEDULE 1E+W+S Substituted Part I of Schedule 1 to the Child Support Act 1991

“PART IE+W+S Calculation of weekly amount of child support maintenance

General ruleE+W+S

1(1)The weekly rate of child support maintenance is the basic rate unless a reduced rate, a flat rate or the nil rate applies.

(2)Unless the nil rate applies, the amount payable weekly to a person with care is—

(a)the applicable rate, if paragraph 6 does not apply; or

(b)if paragraph 6 does apply, that rate as apportioned between the persons with care in accordance with paragraph 6,

as adjusted, in either case, by applying the rules about shared care in paragraph 7 or 8.

Basic rateE+W+S

2(1)The basic rate is the following percentage of the non-resident parent’s net weekly income—

• 15% where he has one qualifying child;

• 20% where he has two qualifying children;

• 25% where he has three or more qualifying children.

(2)If the non-resident parent also has one or more relevant other children, the appropriate percentage referred to in sub-paragraph (1) is to be applied instead to his net weekly income less—

• 15% where he has one relevant other child;

• 20% where he has two relevant other children;

• 25% where he has three or more relevant other children.

Reduced rateE+W+S

3(1)A reduced rate is payable if—

(a)neither a flat rate nor the nil rate applies; and

(b)the non-resident parent’s net weekly income is less than £200 but more than £100.

(2)The reduced rate payable shall be prescribed in, or determined in accordance with, regulations.

(3)The regulations may not prescribe, or result in, a rate of less than £5.

Flat rateE+W+S

4(1)Except in a case falling within sub-paragraph (2), a flat rate of £5 is payable if the nil rate does not apply and—

(a)the non-resident parent’s net weekly income is £100 or less; or

(b)he receives any benefit, pension or allowance prescribed for the purposes of this paragraph of this sub-paragraph; or

(c)he or his partner (if any) receives any benefit prescribed for the purposes of this paragraph of this sub-paragraph.

(2)A flat rate of a prescribed amount is payable if the nil rate does not apply and—

(a)the non-resident parent has a partner who is also a non-resident parent;

(b)the partner is a person with respect to whom a maintenance calculation is in force; and

(c)the non-resident parent or his partner receives any benefit prescribed under sub-paragraph (1)(c).

(3)The benefits, pensions and allowances which may be prescribed for the purposes of sub-paragraph (1)(b) include ones paid to the non-resident parent under the law of a place outside the United Kingdom.

Nil rateE+W+S

5The rate payable is nil if the non-resident parent—

(a)is of a prescribed description; or

(b)has a net weekly income of below £5.

ApportionmentE+W+S

6(1)If the non-resident parent has more than one qualifying child and in relation to them there is more than one person with care, the amount of child support maintenance payable is (subject to paragraph 7 or 8) to be determined by apportioning the rate between the persons with care.

(2)The rate of maintenance liability is to be divided by the number of qualifying children, and shared among the persons with care according to the number of qualifying children in relation to whom each is a person with care.

Shared care—basic and reduced rateE+W+S

7(1)This paragraph applies only if the rate of child support maintenance payable is the basic rate or a reduced rate.

(2)If the care of a qualifying child is shared between the non-resident parent and the person with care, so that the non-resident parent from time to time has care of the child overnight, the amount of child support maintenance which he would otherwise have been liable to pay the person with care, as calculated in accordance with the preceding paragraphs of this Part of this Schedule, is to be decreased in accordance with this paragraph.

(3)First, there is to be a decrease according to the number of such nights which the Secretary of State determines there to have been, or expects there to be, or both during a prescribed twelve-month period.

(4)The amount of that decrease for one child is set out in the following Table—

(5)If the person with care is caring for more than one qualifying child of the non-resident parent, the applicable decrease is the sum of the appropriate fractions in the Table divided by the number of such qualifying children.

(6)If the applicable fraction is one-half in relation to any qualifying child in the care of the person with care, the total amount payable to the person with care is then to be further decreased by £7 for each such child.

(7)If the application of the preceding provisions of this paragraph would decrease the weekly amount of child support maintenance (or the aggregate of all such amounts) payable by the non-resident parent to the person with care (or all of them) to less than £5, he is instead liable to pay child support maintenance at the rate of £5 a week, apportioned (if appropriate) in accordance with paragraph 6.

Shared care—flat rateE+W+S

8(1)This paragraph applies only if—

(a)the rate of child support maintenance payable is a flat rate; and

(b)that rate applies because the non-resident parent falls within paragraph 4(1)(b) or (c) or 4(2).

(2)If the care of a qualifying child is shared as mentioned in paragraph 7(2) for at least 52 nights during a prescribed 12-month period, the amount of child support maintenance payable by the non-resident parent to the person with care of that child is nil.

Regulations about shared careE+W+S

9The Secretary of State may by regulations provide—

(a)for which nights are to count for the purposes of shared care under paragraphs 7 and 8, or for how it is to be determined whether a night counts;

(b)for what counts, or does not count, as “care” for those purposes; and

(c)for paragraph 7(3) or 8(2) to have effect, in prescribed circumstances, as if the period mentioned there were other than 12 months, and in such circumstances for the Table in paragraph 7(4) (or that Table as modified pursuant to regulations made under paragraph 10A(2)(a)), or the period mentioned in paragraph 8(2), to have effect with prescribed adjustments.

Net weekly incomeE+W+S

10(1)For the purposes of this Schedule, net weekly income is to be determined in such manner as is provided for in regulations.

(2)The regulations may, in particular, provide for the Secretary of State to estimate any income or make an assumption as to any fact where, in his view, the information at his disposal is unreliable, insufficient, or relates to an atypical period in the life of the non-resident parent.

(3)Any amount of net weekly income (calculated as above) over £2,000 is to be ignored for the purposes of this Schedule.

Regulations about rates, figures, etc.E+W+S

10A(1)The Secretary of State may by regulations provide that—

(a)paragraph 2 is to have effect as if different percentages were substituted for those set out there;

(b)paragraph 3(1) or (3), 4(1), 5, 7(7) or 10(3) is to have effect as if different amounts were substituted for those set out there.

(2)The Secretary of State may by regulations provide that—

(a)the Table in paragraph 7(4) is to have effect as if different numbers of nights were set out in the first column and different fractions were substituted for those set out in the second column;

(b)paragraph 7(6) is to have effect as if a different amount were substituted for that mentioned there, or as if the amount were an aggregate amount and not an amount for each qualifying child, or both.

Regulations about incomeE+W+S

10BThe Secretary of State may by regulations provide that, in such circumstances and to such extent as may be prescribed—

(a)where the Secretary of State is satisfied that a person has intentionally deprived himself of a source of income with a view to reducing the amount of his net weekly income, his net weekly income shall be taken to include income from that source of an amount estimated by the Secretary of State;

(b)a person is to be treated as possessing income which he does not possess;

(c)income which a person does possess is to be disregarded.

References to various termsE+W+S

10C(1)References in this Part of this Schedule to “qualifying children” are to those qualifying children with respect to whom the maintenance calculation falls to be made.

(2)References in this Part of this Schedule to “relevant other children” are to—

(a)children other than qualifying children in respect of whom the non-resident parent or his partner receives child benefit under Part IX of the M1Social Security Contributions and Benefits Act 1992; and

(b)such other description of children as may be prescribed.

(3)In this Part of this Schedule, a person “receives” a benefit, pension, or allowance for any week if it is paid or due to be paid to him in respect of that week.

(4)In this Part of this Schedule, a person’s “partner” is—

(a)if they are a couple, the other member of that couple;

(b)if the person is a husband or wife by virtue of a marriage entered into under a law which permits polygamy, another party to the marriage who is of the opposite sex and is a member of the same household.

(5)In sub-paragraph (4)(a), “couple” means a man and a woman who are—

(a)married to each other and are members of the same household; or

(b)not married to each other but are living together as husband and wife.”.

Section 6.

SCHEDULE 2E+W+S Substituted Schedules 4A and 4B to the 1991 Act

Section 26.

SCHEDULE 3U.K. Amendment of enactments relating to child support

The Army Act 1955 (3 & 4 Eliz. 2 c.18)E+W+S

1(1)Section 150A of the Army Act 1955 (enforcement of maintenance assessment by deductions from pay) shall be amended as follows.E+W+S

(2)In subsections (1), (2)(a), (3)(a) (twice) and (4), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(3)In subsection (3) (twice), for “the assessment” there shall be substituted “ the calculation ”.

The Air Force Act 1955 (3 & 4 Eliz. 2 c.19)E+W+S

2(1)Section 150A of the Air Force Act 1955 (enforcement of maintenance assessment by deductions from pay) shall be amended as follows.E+W+S

(2)In subsections (1), (2)(a), (3)(a) (twice) and (4), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(3)In subsection (3) (twice), for “the assessment” there shall be substituted “ the calculation ”.

The Matrimonial Causes Act 1973 (c.18)E+W+S

3(1)The Matrimonial Causes Act 1973 shall be amended as follows.E+W+S

(2)In section 29 (duration of continuing financial provision orders in favour of children, and age limit on making certain orders in their favour)—

(a)in subsections (5)(a), (7) (three times) and (8)(a), for “maintenance assessment” there shall be substituted “ maintenance calculation ”;

(b)in subsections (5)(a) and (b)(ii) and (6)(b), for “current assessment” there shall be substituted “ current calculation ”;

(c)in subsection (6)(b), for “maintenance assessments” there shall be substituted “ maintenance calculations ”; and

(d)in subsection (6)(b), for “those assessments” there shall be substituted “ those calculations ”.

(3)In section 31 (variation, discharge, etc, of certain orders for financial relief)—

(a)in subsections (11)(c) and (12)(a) and (c), for “maintenance assessment” there shall be substituted “ maintenance calculation ”; and

(b)in subsection (11) (twice), for “the assessment” there shall be substituted “ the calculation ”.

(4)In section 52 (interpretation), in subsection (1), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Domestic Proceedings and Magistrates Courts Act 1978 (c.22)E+W+S

4(1)The Domestic Proceedings and Magistrates Courts Act 1978 shall be amended as follows.E+W+S

(2)In section 5 (age limit on making orders for financial provision for children and duration of such orders)—

(a)in subsections (5)(a), (7) (three times) and (8)(a), for “maintenance assessment” there shall be substituted “ maintenance calculation ”;

(b)in subsections (5)(a) and (b)(ii) and (6)(b), for “current assessment” there shall be substituted “ current calculation ”; and

(c)in subsection (6)(b), for “those assessments” there shall be substituted “ those calculations ”.

(3)In section 20 (variation, revival and revocation of orders for periodical payments)—

(a)in subsections (9A)(c) and (9B)(a) and (c), for “maintenance assessment” there shall be substituted “ maintenance calculation ”; and

(b)in subsection (9A) (three times), for “the assessment” there shall be substituted “ the calculation ”.

(4)In section 88 (interpretation), in subsection (1), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Family Law (Scotland) Act 1985 (c.37)E+W+S

5(1)The Family Law (Scotland) Act 1985 shall be amended as follows.E+W+S

(2)In section 5 (variation and recall of decrees of aliment), in subsection (1A), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(3)In section 7 (agreements about aliment), in subsection (2A), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(4)In section 13 (orders for periodical allowance), in subsection (4A), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(5)In section 16 (agreements about financial provision), in subsection (3)(d), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(6)In section 27 (interpretation), in subsection (1), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Insolvency Act 1986 (c.45)E+W+S

6E+W+SIn section 281 of the Insolvency Act 1986 (effect of discharge on a bankrupt), in subsection (5)(b), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Debtors (Scotland) Act 1987 (c.18)E+W+S

7(1)The Debtors (Scotland) Act 1987 shall be amended as follows.E+W+S

(2)In section 72 (effect of sequestration on diligence against earnings), in subsection (4A), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(3)In section 106 (interpretation), in the definition of “maintenance order”, in paragraph (j), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Income and Corporation Taxes Act 1988 (c.1)U.K.

8(1)The Income and Corporation Taxes Act 1988 shall be amended as follows.U.K.

(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In section 617 (social security benefits and contributions), in subsection (2)(ae), for “section 24 of the Child Support Act 1995 or under any corresponding enactment” there shall be substituted “ any enactment corresponding to section 24 of the Child Support Act 1995 ”.

The Finance Act 1988 (c.39)U.K.

9U.K.In the Finance Act 1988, in each of subsection (5A) of section 36 (annual payments) and subsection (8A) of section 38 (maintenance payments under existing obligations: 1989-90 onwards), for “maintenance assessment made” there shall be substituted “ maintenance calculation or maintenance assessment made respectively ”.

The Children Act 1989 (c.41)E+W+S

10(1)Schedule 1 to the Children Act 1989 (financial provision for children) shall be amended as follows.E+W+S

(2)In paragraph 3—

(a)in sub-paragraph (5)(a), (7) (three times) and (8)(a), for “maintenance assessment” there shall be substituted “ maintenance calculation ”;

(b)in sub-paragraph (5)(a) and (b)(ii) and (6)(b), for “current assessment” there shall be substituted “ current calculation ”;

(c)in sub-paragraph (6)(b), for “maintenance assessments” there shall be substituted “ maintenance calculations ”; and

(d)in sub-paragraph (6)(b), for “those assessments” there shall be substituted “ those calculations ”.

(3)In paragraph 6—

(a)in sub-paragraph (9) (three times), for “the assessment” there shall be substituted “ the calculation ”; and

(b)in sub-paragraph (9)(c), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

(4)In paragraph 16(3), for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Child Support Act 1991 (c.48)U.K.

11(1)The 1991 Act shall be amended as follows.U.K.

(2)For “absent parent” (or any variant of that expression), wherever it occurs, there shall be substituted “ non-resident parent ” (or the corresponding variant) preceded, where appropriate, by “a” instead of “an”.

(3)In section 4 (child support maintenance)—

(a)in subsection (4)(a), after “be” there shall be inserted “ identified or ”; and

(b)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In section 7 (right of a child in Scotland to apply for assessment)—

(a)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in subsection (10)—

(i)after “qualifying child if” there shall be inserted “ (a) ”;

(ii)after “maintenance order” there shall be inserted “ made before a prescribed date ”; and

(iii)at the end there shall be inserted “or

(b)a maintenance order made on or after the date prescribed for the purposes of paragraph (a) is in force in respect of them, but has been so for less than the period of one year beginning with the date on which it was made.”.

(5)In section 8 (role of the courts with respect to maintenance for children)—

(a)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in subsection (3), at the beginning insert “ Except as provided in subsection (3A), ”;

(c)for subsection (3A) there shall be substituted—

“(3A)Unless a maintenance calculation has been made with respect to the child concerned, subsection (3) does not prevent a court from varying a maintenance order in relation to that child and the non-resident parent concerned—

(a)if the maintenance order was made on or after the date prescribed for the purposes of section 4(10)(a) or 7(10)(a); or

(b)where the order was made before then, in any case in which section 4(10) or 7(10) prevents the making of an application for a maintenance calculation with respect to or by that child.”;

and

(d)in subsection (6), for paragraph (b) there shall be substituted—

“(b)the non-resident parent’s net weekly income exceeds the figure referred to in paragraph 10(3) of Schedule 1 (as it has effect from time to time pursuant to regulations made under paragraph 10A(1)(b)); and”.

(6)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In section 14 (information required by Secretary of State), in subsection (1), after “any application” there shall be inserted “ made or treated as made ”.

(8)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)In section 28 (power of the Secretary of State to bring or defend actions of declarator), in subsection (1)(a)—

(a)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)for “or assessment was made” there shall be substituted “ was made or treated as made or the calculation was made ”.

(11)In section 28ZA (decisions involving issues that arise on appeal in other cases), in subsection (1)—

(a)F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)for paragraph (b) there shall be substituted—

“(b)an appeal is pending against a decision given in relation to a different matter by a Child Support Commissioner or a court.”

(12)In section 28ZB (appeals involving issues that arise on appeal in other cases)—

(a)in subsection (1), for paragraph (a) there shall be substituted—

“(a)an appeal (“appeal A”) in relation to a decision or the imposition of a requirement falling within section 20(1) is made to an appeal tribunal, or from an appeal tribunal to a Child Support Commissioner;”;

and

(b)in subsection (4), for the words “or assessment” there shall be substituted “ or the imposition of the requirement ”.

(13)In section 28ZC (restrictions on liability in certain cases of error)—

(a)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in subsection (1)(b)(ii), for the words from “a decision” to the end there shall be substituted “ any decision (made after the commencement date) referred to in section 16(1A) ”;

(c)in subsection (1)(b)(iii), for the words from “a decision” to the end there shall be substituted “ any decision (made after the commencement date) referred to in section 17(1) ”;

(d)F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)in subsection (6), in the definition of “adjudicating authority”, at the end there shall be inserted “ or, in the case of a decision made on a referral under section 28D(1)(b), an appeal tribunal ”.

(14)Sections 28H (departure directions: decisions and appeals) and 28I (transitional provisions relating to departure directions) shall cease to have effect.

(15)In section 30 (collection and enforcement of certain forms of maintenance), for subsection (2) there shall be substituted—

“(2)The Secretary of State may, except in prescribed cases, arrange for the collection of any periodical payments, or secured periodical payments, of a prescribed kind which are payable for the benefit of a child even though he is not arranging for the collection of child support maintenance with respect to that child.”.

(16)In section 32 (regulations about deduction from earnings orders), in subsection (2), after paragraph (b) there shall be inserted—

“(bb)for the amount or amounts which are to be deducted from the liable person’s earnings not to exceed a prescribed proportion of his earnings (as determined by the employer);”.

(17)In section 33 (liability orders), after subsection (5) there shall be inserted—

“(6)Where regulations have been made under section 29(3)(a)—

(a)the liable person fails to make a payment (for the purposes of subsection (1)(a) of this section); and

(b)a payment is not paid (for the purposes of subsection (3)),

unless the payment is made to, or through, the person specified in or by virtue of those regulations for the case of the liable person in question.”

(18)In section 47 (fees), after subsection (3) there shall be inserted—

“(4)The provisions of this Act with respect to—

(a)the collection of child support maintenance;

(b)the enforcement of any obligation to pay child support maintenance,

shall apply equally (with any necessary modifications) to fees payable by virtue of regulations made under this section.”

(19)In section 51 (supplementary power to make regulations), in subsection (2)—

(a)for paragraph (a)(ii) and (iii) there shall be substituted—

“(ii)the making of decisions under section 11;

(iii)the making of decisions under section 16 or 17;”;

and

(b)for paragraph (b) there shall be substituted—

“(b)extending the categories of case to which section 16, 17 or 20 applies;”.

(20)In section 54 (interpretation)—

(a)in the definition of “application for a departure direction”, for “departure direction” there shall be substituted “ variation ”, and after “28A” there shall be inserted “ or 28G ”;

(b)after the definition of “deduction from earnings order” there shall be inserted—

““default maintenance decision” has the meaning given in section 12;”;

(c)in the definition of “interim maintenance assessment”, for the word “assessment” there shall be substituted the word “ decision ”;

(d)for the definition of “maintenance assessment” there shall be substituted—

““maintenance calculation” means a calculation of maintenance made under this Act and, except in prescribed circumstances, includes a default maintenance decision and an interim maintenance decision;”;

(e)the definitions of “assessable income”, “current assessment”, “departure direction” and “maintenance requirement” shall be omitted; and

(f)after the definition of “qualifying child” there shall be inserted—

““voluntary payment” has the meaning given in section 28J.”.

(21)In section 58 (short title, commencement and extent)—

(a)in subsection (9), after “35” there shall be inserted “ , 40 ”; and

(b)in subsection (10), after “28” there shall be inserted “ , 40A ”.

(22)In Schedule 1 (maintenance assessments)—

(a)paragraph 13 (which relates to assessments under which the amount payable is nil) shall cease to have effect;

(b)F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)in paragraph 16 (which is about the termination of assessments)—

(i)in sub-paragraph (1), paragraphs (d) and (e) shall cease to have effect,

(ii)sub-paragraphs (2) to (9) shall cease to have effect; and

(iii)in sub-paragraph (10), the words “, or should be cancelled” shall cease to have effect.

The Social Security Administration Act 1992 (c.5)E+W+S

12E+W+SIn section 7A of the Social Security Administration Act 1992 (sharing of functions as regards certain claims and information), in subsection (6)(a)—

(a)after “application” there shall be inserted “ (or an application treated as having been made) ”; and

(b)for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Child Support Act 1995 (c.34)E+W+S

13(1)The Child Support Act 1995 shall be amended as follows.E+W+S

(2)In section 18 (deferral of right to apply for maintenance assessment), subsection (5) (which enables the Secretary of State by order to repeal any of the provisions of section 18) shall cease to have effect.

(3)Section 24 (which provides for the making of regulations under which compensation could be paid for a reduction in child support maintenance attributable to changes in child support legislation, and which is now spent) shall cease to have effect.

Prisoners’ Earnings Act 1996 (c.33)E+W+S

14E+W+SIn section 1 of the Prisoners’ Earnings Act 1996 (power to make deductions and impose levies), in subsection (4), in paragraph (d) of the definition of “net weekly earnings”, for “maintenance assessment” there shall be substituted “ maintenance calculation ”.

The Social Security Act 1998 (c.14)E+W+S

15(1)The Social Security Act 1998 shall be amended as follows.E+W+S

(2)In Schedule 2 (decisions against which no appeal lies), for paragraph 8 and the heading preceding it there shall be substituted—

“ Reduction in accordance with reduced benefit decisionE+W+S

8A decision to reduce the amount of a person’s benefit in accordance with a reduced benefit decision (within the meaning of section 46 of the Child Support Act).”.

Section 31.

SCHEDULE 4E+W+S Additional pension

The Schedule to be inserted after Schedule 4 to the M2Social Security Contributions and Benefits Act 1992 is as follows—

“SCHEDULE 4AE+W+S Additional pension

Part IE+W+S The amount

1(1)The amount referred to in section 45(2)(c) above is to be calculated as follows—

(a)take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule;

(b)add the amounts together;

(c)divide the sum of the amounts by the number of relevant years;

(d)the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.

(2)For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 39(1), 39C(1), 48A(4) or 48B(2) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

(3)The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.

(4)The second alternative number is the number of tax years in the period—

(a)beginning with the tax year in which the deceased spouse attained the age of 16 or, if later, 1978-79; and

(b)ending immediately before the tax year in which the deceased spouse would have attained pensionable age if he had not died earlier.

(5)For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

(6)The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse dies.

(7)The second alternative number is the number of tax years in the period—

(a)beginning with the tax year in which the deceased spouse attained the age of 16 or, if later, 1978-79; and

(b)ending immediately before the tax year in which the deceased spouse would have attained pensionable age if he had not died earlier.

(8)In this paragraph “relevant year” has the same meaning as in section 44 above.

Part IIE+W+S Surplus earnings factor

2(1)This Part of this Schedule applies if for the tax year concerned there is a surplus in the pensioner’s earnings factor.

(2)The amount for the year is to be found as follows—

(a)calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

(b)multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c)multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

(d)add together the amounts calculated under paragraph (c) above.

(3)The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

(4)The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows—

(5)Regulations may provide, in relation to persons attaining pensionable age after such date as may be prescribed, that the amount found under this Part of this Schedule for the second appointed year or any subsequent tax year is to be calculated using only so much of the surplus in the pensioner’s earnings factor for that year as falls into Band 1 in the table in sub-paragraph (4) above.

(6)For the purposes of the tables in this paragraph—

(a)the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10;

(b)“LET” means the low earnings threshold for that year as specified in section 44A above;

(c)“QEF” means the qualifying earnings factor for the tax year concerned.

(7)In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100).

(8)In this paragraph “final relevant year” has the same meaning as in section 44 above.

Part IIIE+W+S Contracted-out employment etc

IntroductionE+W+S

3(1)This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned.

(2)The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme.

(3)If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year.

The amountE+W+S

4The amount for the year is amount C where—

(a)amount C is equal to amount A minus amount B, and

(b)amounts A and B are calculated as follows.

Amount AE+W+S

5(1)Amount A is to be calculated as follows.

(2)If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a)calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

(b)multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c)multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

(d)add together the amounts calculated under paragraph (c) above.

(3)The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

(4)The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows—

Amount B (first case)E+W+S

6(1)Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme.

(2)If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a)multiply the amount of the assumed surplus in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(b)multiply the amount found under paragraph (a) above by the percentage specified in sub-paragraph (3) below.

(3)The percentage is—

(a)20 + N if the person attained pensionable age after the end of the first appointed year but before 6th April 2009;

(b)20 if the person attained pensionable age on or after 6th April 2009.

Amount B (second case)E+W+S

7(1)Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme.

(2)If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a)calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

(b)multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c)multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

(d)add together the amounts calculated under paragraph (c) above.

(3)The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

(4)The appropriate table for persons attaining pensionable age on or after 6th April 2009 is as follows—

InterpretationE+W+S

8(1)In this Part of this Schedule “salary related contracted-out scheme”, “money purchase contracted-out scheme” and “appropriate personal pension scheme” have the same meanings as in the Pension Schemes Act 1993.

(2)For the purposes of this Part of this Schedule the assumed surplus in the pensioner’s earnings factor for the year is the surplus there would be in that factor for the year if section 48A(1) of the Pension Schemes Act 1993 (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year.

(3)Section 44A above shall be ignored in applying section 44(6) above for the purpose of calculating amount B.

(4)For the purposes of this Part of this Schedule—

(a)the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10;

(b)“LET” means the low earnings threshold for that year as specified in section 44A above;

(c)“QEF” is the qualifying earnings factor for the tax year concerned.

(5)In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100).

(6)In this Part of this Schedule “final relevant year” has the same meaning as in section 44 above.

Part IVE+W+S Other cases

9The Secretary of State may make regulations containing provisions for finding the amount for a tax year in—

(a)cases where the circumstances relating to the pensioner change in the course of the year;

(b)such other cases as the Secretary of State thinks fit.”

Section 56.

SCHEDULE 5U.K. Pensions: miscellaneous amendments and alternative to anti-franking rules

Part IU.K. Miscellaneous amendments

Guaranteed minimum for widows and widowersE+W+S

1(1)In section 17 of the 1993 Act (guaranteed minimum for widow or widower), after subsection (4) there shall be inserted—E+W+S

“(4A)The scheme must provide for the widow or widower’s pension to be payable to the widow or widower—

(a)for any period for which a Category B retirement pension is payable to the widow or widower by virtue of the earner’s contributions or would be so payable but for section 43(1) of the M3Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension);

(b)for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow or widower by virtue of the earner’s contributions; and

(c)in the case of a widow or widower whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow or widower attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

(i)comprises a period during which the widow or widower and a person of the opposite sex are living together as husband and wife; nor

(ii)falls after the time of any remarriage by the widow or widower.”

(2)In subsection (5) of that section—

(a)for “must provide” there shall be substituted “must also make provision”;

(b)the words “Category B retirement pension,”, in the first place where they occur, and the words from “or for which” onwards shall be omitted.

(3)In subsection (6) of that section, for “must provide” there shall be substituted “must also make provision”.

Transfer of rights to overseas personal pension schemesE+W+S

2(1)In section 20(1) of the 1993 Act (power to make provision for transfer of rights relating to guaranteed minimum pensions to an occupational or a personal pension scheme)—E+W+S

(a)in paragraph (a), for “or to a personal pension scheme” there shall be substituted “, to a personal pension scheme or to an overseas arrangement”; and

(b)in paragraph (b), for “or a personal pension scheme” there shall be substituted “, a personal pension scheme or an overseas arrangement”.

F12(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In section 181(1) of that Act (interpretation), there shall be inserted, at the appropriate place in the alphabetical order—

““overseas arrangement” means a scheme or arrangement which—

(a)has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;

(b)is administered wholly or primarily outside Great Britain;

(c)is not an appropriate scheme; and

(d)is not an occupational pension scheme;”.

Protected rightsE+W+S

3(1)Section 28 of the 1993 Act (ways of giving effect to protected rights) shall be amended as follows.E+W+S

(2)F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Review and alteration of rates of contributionE+W+S

4E+W+SIn section 42(1)(a)(i) and (3) of the 1993 Act (review of percentages mentioned in section 41), for “41(1A)(a) and (b)” there shall be substituted “41(1A) and (1B)”.

Contributions equivalent premiums: Great BritainE+W+S

5(1)For subsection (4) of section 58 of the 1993 Act (calculation of contributions equivalent premiums) there shall be substituted—E+W+S

“(4)Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—

(a)the amount of every reduction made under section 41 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and

(b)the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 41.

(4A)The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 41(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.”

(2)In section 61(2) of that Act (recovery of amount of premium attributable to primary Class 1 contributions), after “attributable to” there shall be inserted “any actual reductions of”.

(3)In section 63(1) of that Act (amounts to be certified by the Inland Revenue), for paragraph (b) there shall be substituted—

“(b)the sum of the amounts specified in section 58(4);”.

(4)This paragraph shall have effect, and be deemed to have had effect, in relation to any contributions equivalent premium payable on or after 6th April 1999.

Contributions equivalent premiums: Northern IrelandU.K.

6(1)For subsection (4) of section 54 of the M4Pension Schemes (Northern Ireland) Act 1993 (calculation of contributions equivalent premiums) there shall be substituted—U.K.

“(4)Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—

(a)the amount of every reduction made under section 37 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and

(b)the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 37.

(4A)The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 37(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.”

(2)In section 57(2) of that Act (recovery of amount of premium attributable to primary Class 1 contributions), after “attributable to” there shall be inserted “any actual reductions of”.

(3)In section 59(1) of that Act (amounts to be certified by the Inland Revenue), for paragraph (b) there shall be substituted—

“(b)the sum of the amounts specified in section 54(4);”.

(4)This paragraph shall have effect, and be deemed to have had effect, in relation to any contributions equivalent premium payable on or after 6th April 1999.

Use of cash equivalent for annuityE+W+S

7E+W+SSection 95(4) of the 1993 Act (cash equivalent of rights under a money purchase contracted-out scheme not to be used for purchase of annuity) shall cease to have effect.

Transfer values where pension in paymentE+W+S

8(1)In section 97(2) of the 1993 Act (regulations about calculation of cash equivalents), for the “and” at the end of paragraph (a) there shall be substituted—E+W+S

“(aa)for a cash equivalent, including a guaranteed cash equivalent, to be reduced so as to take account of the extent (if any) to which an entitlement has arisen under the scheme to the present payment of the whole or any part of—

(i)any pension; or

(ii)any benefit in lieu of pension;

and”.

(2)In section 98(7) of that Act (loss of right to cash equivalent)—

(a)after “right” there shall be inserted “if”; and

(b)paragraph (a) (loss of right on the whole or any part of a pension becoming payable) shall cease to have effect.

(3)In section 124(1) of the 1995 Act (interpretation), in the definition of “pensioner member”, after “other benefits” there shall be inserted “and who is not an active member of the scheme”.

(4)Sub-paragraph (2) has effect in relation to any case in which the whole or any part of a pension or other benefit becomes payable on or after the coming into force of that sub-paragraph.

Register of disqualified trusteesE+W+S

10E+W+SF15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Conditions of payment of surplus to employerE+W+S

11E+W+SF16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duties relating to statements of contributionsE+W+S

12(1)In section 41 of the 1995 Act (provision of documents for members), for subsection (5) there shall be substituted—E+W+S

“(5)Regulations may in the case of occupational pension schemes provide for—

(a)prescribed persons,

(b)persons with prescribed qualifications or experience, or

(c)persons approved by the Secretary of State,

to act for the purposes of subsection (2) instead of scheme auditors or actuaries.

(5A)Regulations may impose duties on the trustees or managers of an occupational pension scheme to disclose information to, and make documents available to, a person acting under subsection (5).

(5B)If any duty imposed under subsection (5A) is not complied with, sections 3 and 10 apply to any trustee, and section 10 applies to any manager, who has failed to take all such steps as are reasonable to secure compliance.”

(2)F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation of Part IE+W+S

13E+W+SIn this Part of this Schedule—

• “the 1993 Act” means the M5Pension Schemes Act 1993; and

• “the 1995 Act” means the M6Pensions Act 1995.

F18Part IIE+W+S Alternative to anti-franking rules

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 67.

SCHEDULE 6E+W+S Social security investigation powers

PreliminaryE+W+S

1E+W+SPart VI of the M7Social Security Administration Act 1992 (enforcement) shall be amended as follows.

Replacement for inspector’s powersE+W+S

2E+W+SThe following sections shall be substituted for section 110 (appointment and powers of inspectors)—

“109A Authorisations for investigators.

(1)An individual who for the time being has the Secretary of State’s authorisation for the purposes of this Part shall be entitled, for any one or more of the purposes mentioned in subsection (2) below, to exercise any of the powers which are conferred on an authorised officer by sections 109B and 109C below.

(2)Those purposes are—

(a)ascertaining in relation to any case whether a benefit is or was payable in that case in accordance with any provision of the relevant social security legislation;

(b)investigating the circumstances in which any accident, injury or disease which has given rise, or may give rise, to a claim for—

(i)industrial injuries benefit, or

(ii)any benefit under any provision of the relevant social security legislation,

occurred or may have occurred, or was or may have been received or contracted;

(c)ascertaining whether provisions of the relevant social security legislation are being, have been or are likely to be contravened (whether by particular persons or more generally);

(d)preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences.

(3)An individual has the Secretary of State’s authorisation for the purposes of this Part if, and only if, the Secretary of State has granted him an authorisation for those purposes and he is—

(a)an official of a Government department;

(b)an individual employed by an authority administering housing benefit or council tax benefit;

(c)an individual employed by an authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of the authority administering that benefit; or

(d)an individual employed by a person authorised by or on behalf of any such authority or joint committee as is mentioned in paragraph (b) or (c) above to carry out functions relating to housing benefit or council tax benefit for that authority or committee.

(4)An authorisation granted for the purposes of this Part to an individual of any of the descriptions mentioned in subsection (3) above—

(a)must be contained in a certificate provided to that individual as evidence of his entitlement to exercise powers conferred by this Part;

(b)may contain provision as to the period for which the authorisation is to have effect; and

(c)may restrict the powers exercisable by virtue of the authorisation so as to prohibit their exercise except for particular purposes, in particular circumstances or in relation to particular benefits or particular provisions of the relevant social security legislation.

(5)An authorisation granted under this section may be withdrawn at any time by the Secretary of State.

(6)Where the Secretary of State grants an authorisation for the purposes of this Part to an individual employed by a local authority, or to an individual employed by a person who carries out functions relating to housing benefit or council tax benefit on behalf of a local authority—

(a)the Secretary of State and the local authority shall enter into such arrangements (if any) as they consider appropriate with respect to the carrying out of functions conferred on that individual by or in connection with the authorisation granted to him; and

(b)the Secretary of State may make to the local authority such payments (if any) as he thinks fit in respect of the carrying out by that individual of any such functions.

(7)The matters on which a person may be authorised to consider and report to the Secretary of State under section 139A below shall be taken to include the carrying out by any such individual as is mentioned in subsection (3)(b) to (d) above of any functions conferred on that individual by virtue of any grant by the Secretary of State of an authorisation for the purposes of this Part.

(8)The powers conferred by sections 109B and 109C below shall be exercisable in relation to persons holding office under the Crown and persons in the service of the Crown, and in relation to premises owned or occupied by the Crown, as they are exercisable in relation to other persons and premises.

109B Power to require information.

(1)An authorised officer who has reasonable grounds for suspecting that a person—

(a)is a person falling within subsection (2) below, and

(b)has or may have possession of or access to any information about any matter that is relevant for any one or more of the purposes mentioned in section 109A(2) above,

may, by written notice, require that person to provide all such information described in the notice as is information of which he has possession, or to which he has access, and which it is reasonable for the authorised officer to require for a purpose so mentioned.

(2)The persons who fall within this subsection are—

(a)any person who is or has been an employer or employee within the meaning of any provision made by or under the Contributions and Benefits Act;

(b)any person who is or has been a self-employed earner within the meaning of any such provision;

(c)any person who by virtue of any provision made by or under that Act falls, or has fallen, to be treated for the purposes of any such provision as a person within paragraph (a) or (b) above;

(d)any person who is carrying on, or has carried on, any business involving the supply of goods for sale to the ultimate consumers by individuals not carrying on retail businesses from retail premises;

(e)any person who is carrying on, or has carried on, any business involving the supply of goods or services by the use of work done or services performed by persons other than employees of his;

(f)any person who is carrying on, or has carried on, an agency or other business for the introduction or supply, to persons requiring them, of persons available to do work or to perform services;

(g)any local authority acting in their capacity as an authority responsible for the granting of any licence;

(h)any person who is or has been a trustee or manager of a personal or occupational pension scheme;

(i)any person who is or has been liable to make a compensation payment or a payment to the Secretary of State under section 6 of the M8Social Security (Recovery of Benefits) Act 1997 (payments in respect of recoverable benefits); and

(j)the servants and agents of any such person as is specified in any of paragraphs (a) to (i) above.

(3)The obligation of a person to provide information in accordance with a notice under this section shall be discharged only by the provision of that information, at such reasonable time and in such form as may be specified in the notice, to the authorised officer who—

(a)is identified by or in accordance with the terms of the notice; or

(b)has been identified, since the giving of the notice, by a further written notice given by the authorised officer who imposed the original requirement or another authorised officer.

(4)The power of an authorised officer under this section to require the provision of information shall include a power to require the production and delivery up and (if necessary) creation of, or of copies of or extracts from, any such documents containing the information as may be specified or described in the notice imposing the requirement.

(5)No one shall be required under this section to provide any information (whether in documentary form or otherwise) that tends to incriminate either himself or, in the case of a person who is married, his spouse.

109C Powers of entry.

(1)An authorised officer shall be entitled, at any reasonable time and either alone or accompanied by such other persons as he thinks fit, to enter any premises which—

(a)are liable to inspection under this section; and

(b)are premises to which it is reasonable for him to require entry in order to exercise the powers conferred by this section.

(2)An authorised officer who has entered any premises liable to inspection under this section may—

(a)make such an examination of those premises, and

(b)conduct any such inquiry there,

as appears to him appropriate for any one or more of the purposes mentioned in section 109A(2) above.

(3)An authorised officer who has entered any premises liable to inspection under this section may—

(a)question any person whom he finds there;

(b)require any person whom he finds there to do any one or more of the following—

(i)to provide him with such information,

(ii)to produce and deliver up and (if necessary) create such documents or such copies of, or extracts from, documents,

as he may reasonably require for any one or more of the purposes mentioned in section 109A(2) above; and

(c)take possession of and either remove or make his own copies of any such documents as appear to him to contain information that is relevant for any of those purposes.

(4)The premises liable to inspection under this section are any premises (including premises consisting in the whole or a part of a dwelling house) which an authorised officer has reasonable grounds for suspecting are—

(a)premises which are a person’s place of employment;

(b)premises from which a trade or business is being carried on or where documents relating to a trade or business are kept by the person carrying it on or by another person on his behalf;

(c)premises from which a personal or occupational pension scheme is being administered or where documents relating to the administration of such a scheme are kept by the person administering the scheme or by another person on his behalf;

(d)premises where a person who is the compensator in relation to any such accident, injury or disease as is referred to in section 109A(2)(b) above is to be found;

(e)premises where a person on whose behalf any such compensator has made, may have made or may make a compensation payment is to be found.

(5)An authorised officer applying for admission to any premises in accordance with this section shall, if required to do so, produce the certificate containing his authorisation for the purposes of this Part.

(6)Subsection (5) of section 109B applies for the purposes of this section as it applies for the purposes of that section.”

Exercise of powers on behalf of local authoritiesE+W+S

3E+W+S[F19For sections 110A and 110B (inspectors appointed by local authorities etc. for the purposes of housing benefit or council tax benefit), there shall be substituted—

110A“ Authorisations by local authorities.

(1)An individual who for the time being has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit (“a local authority authorisation”) shall be entitled, for any one or more of the purposes mentioned in subsection (2) below, to exercise any of the powers which, subject to subsection (8) below, are conferred on an authorised officer by sections 109B and 109C above.

(2)Those purposes are—

(a)ascertaining in relation to any case whether housing benefit or council tax benefit is or was payable in that case;

(b)ascertaining whether provisions of the relevant social security legislation that relate to housing benefit or council tax benefit are being, have been or are likely to be contravened (whether by particular persons or more generally);

(c)preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences relating to housing benefit or council tax benefit.

(3)An individual has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit if, and only if, that authority have granted him an authorisation for those purposes and he is—

(a)an individual employed by that authority;

(b)an individual employed by another authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of that authority;

(c)an individual employed by a person authorised by or on behalf of—

(i)the authority in question,

(ii)any such authority or joint committee as is mentioned in paragraph (b) above,

to carry out functions relating to housing benefit or council tax benefit for that authority or committee;

(d)an official of a Government department.

(4)Subsection (4) of section 109A above shall apply in relation to a local authority authorisation as it applies in relation to an authorisation under that section.

(5)A local authority authorisation may be withdrawn at any time by the authority that granted it or by the Secretary of State.

(6)The certificate or other instrument containing the grant or withdrawal by any local authority of any local authority authorisation must be issued under the hand of either—

(a)the officer designated under section 4 of the M9Local Government and Housing Act 1989 as the head of the authority’s paid service; or

(b)the officer who is the authority’s chief finance officer (within the meaning of section 5 of that Act).

(7)It shall be the duty of any authority with power to grant local authority authorisations to comply with any directions of the Secretary of State as to—

(a)whether or not such authorisations are to be granted by that authority;

(b)the period for which authorisations granted by that authority are to have effect;

(c)the number of persons who may be granted authorisations by that authority at any one time; and

(d)the restrictions to be contained by virtue of subsection (4) above in the authorisations granted by that authority for those purposes.

(8)The powers conferred by sections 109B and 109C above shall have effect in the case of an individual who is an authorised officer by virtue of this section as if those sections had effect—

(a)with the substitution for every reference to the purposes mentioned in section 109A(2) above of a reference to the purposes mentioned in subsection (2) above; and

(b)with the substitution for every reference to the relevant social security legislation of a reference to so much of it as relates to housing benefit or council tax benefit.

(9)Nothing in this section conferring any power on an authorised officer in relation to housing benefit or council tax benefit shall require that power to be exercised only in relation to cases in which the authority administering the benefit is the authority by whom that officer’s authorisation was granted.”]

Consequential amendmentsE+W+S

4E+W+SIn section 111 (delay and obstruction of inspector)—

(a)in subsection (3), for “section 110(5)” there shall be substituted “an authorisation granted under section 109A or 110A”; and

(b)F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5E+W+SIn section 111A(1) (dishonest representations), before “social security legislation” there shall be inserted “relevant”.

6E+W+SIn section 112(1) (false representations), before “social security legislation” there shall be inserted “relevant”.

7(1)In subsection (1) of section 113 (breach of regulations)—E+W+S

(a)for “Acts to which section 110 above applies” there shall be substituted “legislation to which this section applies”;

(b)for the words “that Act”, in the first place where they occur, there shall be substituted “that legislation”; and

(c)for the words “that Act”, where they occur in paragraph (b), there shall be substituted “any enactment contained in the legislation in question”.

(2)After that subsection there shall be inserted—

“(1A)The legislation to which this section applies is—

(a)the relevant social security legislation; and

(b)the enactments specified in section 121DA(1) so far as relating to contributions, statutory sick pay or statutory maternity pay.”

8E+W+SAfter section 121D (but still in Part VI) there shall be inserted—

“121DA Interpretation of Part VI.

(1)In this Part “the relevant social security legislation” means the provisions of any of the following, except so far as relating to contributions, working families’ tax credit, disabled person’s tax credit, statutory sick pay or statutory maternity pay, that is to say—

(a)the Contributions and Benefits Act;

(b)this Act;

(c)the Pensions Act, except Part III;

(d)section 4 of the M10Social Security (Incapacity for Work) Act 1994;

(e)the M11Jobseekers Act 1995;

(f)the M12Social Security (Recovery of Benefits) Act 1997;

(g)Parts I and IV of the M13Social Security Act 1998;

(h)Part V of the M14Welfare Reform and Pensions Act 1999;

(i)the M15Social Security Pensions Act 1975;

(j)the M16Social Security Act 1973;

(k)any subordinate legislation made, or having effect as if made, under any enactment specified in paragraphs (a) to (j) above.

(2)In this Part “authorised officer” means a person acting in accordance with any authorisation for the purposes of this Part which is for the time being in force in relation to him.

(3)For the purposes of this Part—

(a)references to a document include references to anything in which information is recorded in electronic or any other form;

(b)the requirement that a notice given by an authorised officer be in writing shall be taken to be satisfied in any case where the contents of the notice—

(i)are transmitted to the recipient of the notice by electronic means; and

(ii)are received by him in a form that is legible and capable of being recorded for future reference.

(4)In this Part “premises” includes—

(a)moveable structures and vehicles, vessels, aircraft and hovercraft;

(b)installations that are offshore installations for the purposes of the M17Mineral Workings (Offshore Installations) Act 1971; and

(c)places of all other descriptions whether or not occupied as land or otherwise;

and references in this Part to the occupier of any premises shall be construed, in relation to premises that are not occupied as land, as references to any person for the time being present at the place in question.

(5)In this Part—

• “benefit” includes any allowance, payment, credit or loan;

• “benefit offence” means a criminal offence committed in connection with a claim for benefit under a provision of the relevant social security legislation, or in connection with the receipt or payment of such a benefit; and

• “compensation payment” has the same meaning as in the M18Social Security (Recovery of Benefits) Act 1997.

(6)In this Part—

(a)any reference to a person authorised to carry out any function relating to housing benefit or council tax benefit shall include a reference to a person providing services relating to the benefit directly or indirectly to an authority administering it; and

(b)any reference to the carrying out of a function relating to such a benefit shall include a reference to the provision of any services relating to it.

(7)In this section “subordinate legislation” has the same meaning as in the M19Interpretation Act 1978.”

9E+W+SIn paragraph 5 of Schedule 10 to the M20Social Security Administration Act 1992 (transitional provisions for supplementary benefit), for the words before sub-paragraph (a) there shall be substituted “Part VI of this Act shall have effect as if the following Acts were included in the Acts comprised in the relevant social security legislation”.

Section 68.

[F21SCHEDULE 7E+W+S Housing benefit and council tax benefit: revisions and appeals

IntroductoryE+W+S

1(1)In this Schedule “relevant authority” means an authority administering housing benefit or council tax benefit.E+W+S

(2)In this Schedule “relevant decision” means any of the following—

(a)a decision of a relevant authority on a claim for housing benefit or council tax benefit;

(b)any decision under paragraph 4 of this Schedule which supersedes a decision falling within paragraph (a), within this paragraph or within paragraph (b) of sub-paragraph (1) of that paragraph;

but references in this Schedule to a relevant decision do not include references to a decision under paragraph 3 to revise a relevant decision.

Decisions on claims for benefitE+W+S

2E+W+SWhere at any time a claim for housing benefit or council tax benefit is decided by a relevant authority—

(a)the claim shall not be regarded as subsisting after that time; and

(b)accordingly, the claimant shall not (without making a further claim) be entitled to the benefit on the basis of circumstances not obtaining at that time.

Revision of decisionsE+W+S

3(1)Any relevant decision may be revised or further revised by the relevant authority which made the decision—E+W+S

(a)either within the prescribed period or in prescribed cases or circumstances; and

(b)either on an application made for the purpose by a person affected by the decision or on their own initiative;

and regulations may prescribe the procedure by which a decision of a relevant authority may be so revised.

(2)In making a decision under sub-paragraph (1), the relevant authority need not consider any issue that is not raised by the application or, as the case may be, did not cause them to act on their own initiative.

(3)Subject to sub-paragraphs (4) and (5) and paragraph 18, a revision under this paragraph shall take effect as from the date on which the original decision took (or was to take) effect.

(4)Regulations may provide that, in prescribed cases or circumstances, a revision under this paragraph shall take effect as from such other date as may be prescribed.

(5)Where a decision is revised under this paragraph, for the purposes of any rule as to the time allowed for bringing an appeal, the decision shall be regarded as made on the date on which it is so revised.

(6)Except in prescribed circumstances, an appeal against a decision of the relevant authority shall lapse if the decision is revised under this paragraph before the appeal is determined.

Decisions superseding earlier decisionsE+W+S

4(1)Subject to [F22sub-paragraphs (4) and (4A)], the following, namely—E+W+S

(a)any relevant decision (whether as originally made or as revised under paragraph 3), F23...

[F24(aa)any decision under this Schedule of an appeal tribunal or a Commissioner, and]

(b)any decision under this Schedule [F25of the First-tier Tribunal or any decision of the Upper Tribunal which relates to any such decision],

may be superseded by a decision made by the appropriate relevant authority, either on an application made for the purpose by a person affected by the decision or on their own initiative.

(2)In this paragraph “the appropriate relevant authority” means the authority which made the decision being superseded, the decision appealed against to [F26the tribunal or] the [F27First-tier Tribunal] or, as the case may be, the decision to which the decision being appealed against to [F28the Commissioner or] the [F29Upper Tribunal] relates.

(3)In making a decision under sub-paragraph (1), the relevant authority need not consider any issue that is not raised by the application or, as the case may be, did not cause them to act on their own initiative.

(4)Regulations may prescribe the cases and circumstances in which, and the procedure by which, a decision may be made under this paragraph.

[F30(4A)Regulations may prescribe the cases and circumstances in which, and the procedure by which, a decision relating to housing benefit must be made by the appropriate relevant authority.]

(5)Subject to sub-paragraph (6) and paragraph 18, a decision under this paragraph shall take effect as from the date on which it is made or, where applicable, the date on which the application was made.

(6)Regulations may provide that, in prescribed cases or circumstances, a decision under this paragraph shall take effect as from such other date as may be prescribed.

[F31(7)In this paragraph—

• “appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 1 of the Social Security Act 1998 (the functions of which have been transferred to the First-tier Tribunal);

• “Commissioner” means a person appointed as a Social Security Commissioner under Schedule 4 to that Act (the functions of whom have been transferred to the Upper Tribunal), and includes a tribunal of such persons.]

Use of experts by relevant authoritiesE+W+S

5E+W+SWhere it appears to a relevant authority that a matter in relation to which a relevant decision falls to be made by them involves a question of fact requiring special expertise, they may direct that, in dealing with that matter, they shall have the assistance of one or more persons appearing to them to have knowledge or experience which would be relevant in determining that question.

Appeal to [F32First-tier Tribunal]E+W+S

6(1)Subject to sub-paragraph (2), this paragraph applies to any relevant decision (whether as originally made or as revised under paragraph 3) of a relevant authority which—E+W+S

(a)is made on a claim for, or on an award of, housing benefit or council tax benefit; or

(b)does not fall within paragraph (a) but is of a prescribed description.

(2)This paragraph does not apply to—

(a)any decision terminating or reducing the amount of a person’s housing benefit or council tax benefit that is made in consequence of any decision made under regulations under section 2A of the Administration Act (work-focused interviews);

(b)any decision of a relevant authority as to the application or operation of any modification of a housing benefit scheme or council tax benefit scheme under section 134(8)(a) or section 139(6)(a) of the Administration Act (disregard of war disablement and war widows’ pensions);

(c)so much of any decision of a relevant authority as adopts a decision of a rent officer under any order made by virtue of section 122 of the M21Housing Act 1996 (decisions of rent officers for the purposes of housing benefit);

(d)any decision of a relevant authority as to the amount of benefit to which a person is entitled in a case in which the amount is determined by the rate of benefit provided for by law; or

(e)any such other decision as may be prescribed.

(3)In the case of a decision to which this paragraph applies, any person affected by the decision shall have a right to appeal to an [F33the First-tier Tribunal].

(4)Nothing in sub-paragraph (3) shall confer a right of appeal in relation to—

(a)a prescribed decision; or

(b)a prescribed determination embodied in or necessary to a decision.

(5)Regulations under sub-paragraph (4) shall not prescribe any decision or determination that relates to the conditions of entitlement to housing benefit or council tax benefit for which a claim has been validly made.

(6)Where any amount of housing benefit or council tax benefit is determined to be recoverable under or by virtue of section 75 or 76 of the Administration Act (overpayments and excess benefits), any person from whom it has been determined that it is so recoverable shall have a right of appeal to an [F33the First-tier Tribunal].

(7)A person with a right of appeal under this paragraph shall be given such notice of the decision in respect of which he has that right, and of that right, as may be prescribed.

(8)Regulations may make provision as to the manner in which, and the time within which, appeals are to be brought.

(9)In deciding an appeal under this paragraph, an [F33the First-tier Tribunal]—

(a)need not consider any issue that is not raised by the appeal; and

(b)shall not take into account any circumstances not obtaining at the time when the decision appealed against was made.

Redetermination etc. of appeals by tribunalE+W+S

7(1)This paragraph applies where an application is made [F34to the First-tier Tribunal for permission to appeal to the Upper Tribunal from any decision of the First-tier Tribunal under paragraph 6].E+W+S

(2)F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)If each of the principal parties to the case expresses the view that the decision was erroneous in point of law, [F36the First-tier Tribunal] shall set aside the decision and refer the case for determination by a differently constituted [F37First-tier Tribunal].

(4)In this paragraph and paragraph 8 “principal parties” means—

(a)where he is the applicant for leave to appeal or the circumstances are otherwise such as may be prescribed, the Secretary of State;

(b)the relevant authority against whose decision the appeal to the appeal tribunal was brought; and

(c)the person affected by the decision against which the appeal to the appeal tribunal was brought or by the tribunal’s decision on that appeal.

Appeal from [F38First-tier Tribunal to Upper Tribunal]E+W+S

8(1)F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

(2)An appeal [F40to the Upper Tribunal under section 11 of the Tribunals, Courts and Enforcement Act 2007 from any decision of the First-tier Tribunal under paragraph 6 or 7 lies] at the instance of any of the following—

(a)the Secretary of State;

(b)the relevant authority against whose decision the appeal to the appeal tribunal was brought;

(c)any person affected by the decision against which the appeal to the [F41First-tier Tribunal] was brought or by the tribunal’s decision on that appeal.

(3)F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F43Applications for permission to appeal against a decision of the Upper Tribunal]E+W+S

9(1)F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

(2)F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)[F45An application for permission to appeal from a decision of the Upper Tribunal in respect of a decision of the First-tier Tribunal under paragraph 6 or 7] may only be made by—

(a)a person who, before the proceedings before the [F46Upper Tribunal] were begun, was entitled to appeal to the [F46Upper Tribunal] from the decision to which the [F47Upper Tribunal's] decision relates;

(b)any other person who was a party to the proceedings in which the decision to which the [F47Upper Tribunal's] decision relates was given;

(c)any other person who is authorised by regulations to apply for [F48permission];

F49. . .

(4)F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ProcedureE+W+S

10(1)Regulations may make for the purposes of this Schedule any such provision as is specified in Schedule 5 to the M22Social Security Act 1998, or as would be so specified if the references to the Secretary of State in paragraph 1 of that Schedule were references to a relevant authority.E+W+S

(2)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finality of decisionsE+W+S

11E+W+SSubject to the provisions of this Schedule [F52and to any provision made by or under Chapter 2 of Part 1 of the Tribunals, Courts and Enforcement Act 2007], any decision made in accordance with the preceding provisions of this Schedule shall be final.

Matters arising as respects decisionsE+W+S

12E+W+SRegulations may make provision as respects matters arising—

(a)pending any decision under this Schedule of a relevant authority [F53or the First-tier Tribunal, or any decision of the Upper Tribunal which relates to any decision under this Schedule of the First-Tier Tribunal,] which relates to—

(i)any claim for housing benefit or council tax benefit;

(ii)any person’s entitlement to such a benefit or its receipt;

or

(b)out of the revision under paragraph 3, or on appeal, of any such decision.

Suspension in prescribed circumstancesE+W+S

13(1)Regulations may provide for—E+W+S

(a)suspending, in whole or in part, any payments of housing benefit or council tax benefit;

(b)suspending, in whole or in part, any reduction (by way of council tax benefit) in the amount that a person is or will become liable to pay in respect of council tax;

(c)the subsequent making, or restoring, in prescribed circumstances of any or all of the payments, or reductions, so suspended.

(2)Regulations made under sub-paragraph (1) may, in particular, make provision for any case where, in relation to a claim for housing benefit or council tax benefit—

(a)it appears to the relevant authority that an issue arises whether the conditions for entitlement to such a benefit are or were fulfilled;

(b)it appears to the relevant authority that an issue arises whether a decision as to an award of such a benefit should be revised (under paragraph 3) or superseded (under paragraph 4);

(c)an appeal is pending against a decision of [F54the First-tier Tribunal, the Upper Tribunal] or a court; or

(d)it appears to the relevant authority, where an appeal is pending against the decision given by [F55the Upper Tribunal] or a court in a different case, that if the appeal were to be determined in a particular way an issue would arise whether the award of housing benefit or council tax benefit in the case itself ought to be revised or superseded.

(3)For the purposes of sub-paragraph (2), an appeal against a decision is pending if—

(a)an appeal against the decision has been brought but not determined;

(b)an application for [F56permission] to appeal against the decision has been made but not determined; or

(c)the time within which—

(i)an application for [F56permission] to appeal may be made, or

(ii)an appeal against the decision may be brought,

has not expired and the circumstances are such as may be prescribed.

(4)In sub-paragraph (2)(d) the reference to a different case—

(a)includes a reference to a case involving a different relevant authority; but

(b)does not include a reference to a case relating to a different benefit unless the different benefit is housing benefit or council tax benefit.

Suspension for failure to furnish information etc.E+W+S

14(1)The powers conferred by this paragraph are exercisable in relation to persons who fail to comply with information requirements.E+W+S

(2)Regulations may provide for—

(a)suspending, in whole or in part, any payments of housing benefit or council tax benefit;

(b)suspending, in whole or in part, any reduction (by way of council tax benefit) in the amount that a person is or will become liable to pay in respect of council tax;

(c)the subsequent making, or restoring, in prescribed circumstances of any or all of the payments, or any right, so suspended.

(3)In this paragraph and paragraph 15 “information requirement” means—

(a)in the case of housing benefit, a requirement in pursuance of regulations made by virtue of section 5(1)(hh) of the Administration Act to furnish information or evidence needed for a determination whether a decision on an award of that benefit should be revised under paragraph 3 or superseded under paragraph 4 of this Schedule; and

(b)in the case of council tax benefit, a requirement made in pursuance of regulations under section 6(1)(hh) of the Administration Act to furnish information or evidence needed for a determination whether a decision on an award of that benefit should be so revised or superseded.

Termination in cases of a failure to furnish informationE+W+S

15E+W+SRegulations may provide that, except in prescribed cases or circumstances—

(a)a person whose benefit has been suspended in accordance with regulations under paragraph 13 and who subsequently fails to comply with an information requirement, or

(b)a person whose benefit has been suspended in accordance with regulations under paragraph 14 for failing to comply with such a requirement,

shall cease to be entitled to the benefit from a date not earlier than the date on which payments were suspended.

Decisions involving issues that arise on appeal in other casesE+W+S

16(1)This paragraph applies where—E+W+S

(a)a relevant decision, or a decision under paragraph 3 about the revision of an earlier decision, falls to be made in any particular case; and

(b)an appeal is pending against the decision given in another case by [F57the Upper Tribunal] or a court.

(2)A relevant authority need not make the decision while the appeal is pending if they consider it possible that the result of the appeal will be such that, if it were already determined, there would be no entitlement to benefit.

(3)If a relevant authority consider it possible that the result of the appeal will be such that, if it were already determined, it would affect the decision in some other way—

(a)they need not, except in such cases or circumstances as may be prescribed, make the decision while the appeal is pending;

(b)they may, in such cases or circumstances as may be prescribed, make the decision on such basis as may be prescribed.

(4)Where—

(a)a relevant authority act in accordance with sub-paragraph (3)(b), and

(b)following the making of the determination it is appropriate for their decision to be revised,

they shall then revise their decision (under paragraph 3) in accordance with that determination.

(5)For the purposes of this paragraph, an appeal against a decision is pending if—

(a)an appeal against the decision has been brought but not determined;

(b)an application for leave to appeal against the decision has been made but not determined; or

(c)the time within which—

(i)an application for leave to appeal may be made, or

(ii)an appeal against the decision may be brought,

has not expired and the circumstances are such as may be prescribed.

(6)In paragraphs (a), (b) and (c) of sub-paragraph (5), any reference to an appeal against a decision, or to an application for leave to appeal against a decision, includes a reference to—

(a)an application for judicial review of the decision under section 31 of the M23Supreme Court Act 1981 or for leave to apply for judicial review; or

(b)an application to the supervisory jurisdiction of the Court of Session in respect of the decision.

(7)In sub-paragraph (1)(b) the reference to another case—

(a)includes a reference to a case involving a decision made, or falling to be made, by a different relevant authority; but

(b)does not include a reference to a case relating to another benefit unless the other benefit is housing benefit or council tax benefit.

Restrictions on entitlement to benefit in certain cases of errorE+W+S

18(1)Subject to sub-paragraph (2), this paragraph applies where—E+W+S

(a)the effect of the determination, whenever made, of an appeal [F67to the Upper Tribunal] or the court (“the relevant determination”) is that the relevant authority’s decision out of which the appeal arose was erroneous in point of law; and

(b)after the date of the relevant determination a decision falls to be made by that relevant authority or another relevant authority in accordance with that determination (or would, apart from this paragraph, fall to be so made)—

(i)in relation to a claim for housing benefit or council tax benefit;

(ii)as to whether to revise, under paragraph 3, a decision as to a person’s entitlement to such a benefit; or

(iii)on an application made under paragraph 4 for a decision as to a person’s entitlement to such a benefit to be superseded.

(2)This paragraph does not apply where the decision mentioned in sub-paragraph (1)(b)—

(a)is one which, but for paragraph 16(2) or (3)(a), would have been made before the date of the relevant determination; or

(b)is one made in pursuance of paragraph 17(3) or (5).

(3)In so far as the decision relates to a person’s entitlement to benefit in respect of a period before the date of the relevant determination, it shall be made as if the relevant authority’s decision had been found by [F68the Upper Tribunal] or court not to have been erroneous in point of law.

(4)Sub-paragraph (1)(a) shall be read as including a case where—

(a)the effect of the relevant determination is that part or all of a purported regulation or order is invalid; and

(b)the error of law made by the relevant authority was to act on the basis that the purported regulation or order (or the part held to be invalid) was valid.

(5)It is immaterial for the purposes of sub-paragraph (1)—

(a)where such a decision as is mentioned in paragraph (b)(i) falls to be made, whether the claim was made before or after the date of the relevant determination;

(b)where such a decision as is mentioned in paragraph (b)(ii) or (iii) falls to be made on an application under paragraph 3 or (as the case may be) 4, whether the application was made before or after that date.

(6)In this paragraph “the court” means—

(a)the High Court;

(b)the Court of Appeal;

(c)the Court of Session;

[F69(d)the Supreme Court; or]

(e)the Court of Justice of the [F70European Union].

(7)For the purposes of this paragraph, any reference to entitlement to benefit includes a reference to entitlement—

(a)to any increase in the rate of a benefit; or

(b)to a benefit, or increase of benefit, at a particular rate.

(8)The date of the relevant determination shall, in prescribed cases, be determined for the purposes of this paragraph in accordance with any regulations made for that purpose.

(9)Regulations made under sub-paragraph (8) may include provision—

(a)for a determination of a higher court to be treated as if it had been made on the date of a determination by a lower court or by [F71the Upper Tribunal]; or

(b)for a determination of a lower court or of [F71the Upper Tribunal] to be treated as if it had been made on the date of a determination by a higher court.

Correction of errors and setting aside of decisionsE+W+S

19(1)Regulations may make provision with respect to—E+W+S

(a)the correction of accidental errors in any decision or record of a decision made [F72by the relevant authority] under or by virtue of any relevant provision; and

(b)F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Nothing in sub-paragraph (1) shall be construed as derogating from any power to correct errors F74. . . which is exercisable apart from regulations made by virtue of that sub-paragraph.

(3)In this paragraph “relevant provision” means—

(a)any of the provisions of this Schedule;

(b)any of the provisions of Part VII of the M25Social Security Contributions and Benefits Act 1992 so far as they relate to housing benefit or council tax benefit; or

(c)any of the provisions of Part VIII of the M26Administration Act or of any regulations under section 2A of that Act, so far as the provisions or regulations relate to, or to arrangements for, housing benefit or council tax benefit.

RegulationsE+W+S

20(1)The power to make regulations under this Schedule shall be[F75 exercisable by the Secretary of State]E+W+S

(2)Any power conferred by this Schedule to make regulations shall include power to make different provision for different areas or different relevant authorities.

(3)Subsections (3) to (7) of section 79 of the M27Social Security Act 1998 (supplemental provision in connection with powers to make subordinate legislation under that Act) shall apply to any power to make regulations under this Schedule as they apply to any power to make regulations under that Act.

(4)A statutory instrument containing (whether alone or with other provisions) regulations under paragraph 6(2)(e) or (4) shall not be made unless a draft of the instrument has been laid before Parliament and approved by a resolution of each House.

(5)A statutory instrument—

(a)which contains (whether alone or with other provisions) regulations made under this Schedule, and

(b)which is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament,

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(6)F76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential amendments of the Administration ActE+W+S

21(1)In section 5(1)(hh) of the Administration Act (regulations about claims for and payments of benefit)—E+W+S

(a)in sub-paragraph (i), after “1998” there shall be inserted “or, as the case may be, under paragraph 3 of Schedule 7 to the Child Support, Pensions and Social Security Act 2000”; and

(b)in sub-paragraph (ii), after “Act” there shall be inserted “or, as the case may be, paragraph 4 of that Schedule”.

(2)In section 6(1) of the Administration Act (regulations about claims for and payments of council tax benefit), after paragraph (h) there shall be inserted—

“(hh)for requiring such person as may be prescribed in accordance with the regulations to furnish any information or evidence needed for a determination whether a decision on an award of a benefit—

(i)should be revised under paragraph 3 of Schedule 7 to the Child Support, Pensions and Social Security Act 2000; or

(ii)should be superseded under paragraph 4 of that Schedule;”.

Consequential amendments of the Social Security Act 1998E+W+S

22(1)Section 34(4) and (5) and section 35 of the M28Social Security Act 1998 (regulations for the determination of claims and reviews of housing benefit and council tax benefit and for the suspension of those benefits) shall cease to have effect.E+W+S

(2)F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

InterpretationE+W+S

23(1)In this Schedule—E+W+S

• “the Administration Act” means the M29Social Security Administration Act 1992;

• “affected” shall be construed subject to any regulations under sub-paragraph (2);

• F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “prescribed” means prescribed by regulations under this Schedule;

• “relevant authority” has the meaning given by paragraph 1(1);

• “relevant decision” has the meaning given by paragraph 1(2).