As a result of carrying out in the tax year 2007–08 a review of the amounts specified in the Tax Credits Act 2002, section 41(2), and in accordance with section 41(1), the Treasury has determined that Regulations should be made prescribing increases in some of those sums.
The Regulations amend the Workmen's Compensation (Supplementation) Regulations (Northern Ireland) 1983 by making adjustments to the rate of lesser incapacity allowance, such adjustments being consequential upon the increase in the maximum rate of that allowance made by the Social Security Benefits Up-rating Order (Northern Ireland) 2006.
Under the Pneumoconiosis etc (Workers' Compensation) (Northern Ireland) Order 1979 lump sum payments may be made to certain persons disabled by a disease to which the Order applies, or to dependants of persons who were so disabled immediately before they died.
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 and the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 as a consequence of the abolition of the payment of working tax credit via employers introduced by the Tax Credit (Payment by Employers, etc) (Amendment) Regulations 2005.
The Scheme amends the Workmen's Compensation (Supplementation) Scheme 1982 by making adjustments to the rate of lesser incapacity allowance, such adjustments being consequential upon the increase in the maximum rate of that allowance made by the Social Security Benefits Up-rating Order 2006.
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