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The Tax Credits (Miscellaneous Amendments No. 3) (Northern Ireland) Regulations 2002

S.I. 2002/1697 · Made 1 July 2002

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

Made 1st July 2002

Laid before Parliament 2nd July 2002

Coming into force 23rd July 2002

The Treasury, in exercise of the powers conferred upon them by section 127(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f1, and section 2(1)(a) of, and the paragraphs 3(c) and 22(a) of Schedule 6 to, the Tax Credits Act 1999f2, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 7. Section 127(5) was amended by paragraph 4(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10).

f2

1999 c. 10.

Contents

  1. 1Citation, commencement and effect
  2. 2Interpretation
  3. 3Amendment to the Disability Working Allowance Regulations
  4. 4Amendment to the Family Credit Regulations
  5. Signature
  6. Explanatory note

1Citation, commencement and effect

(1)

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 3) (Northern Ireland) Regulations 2002 and shall come into force on 23rd July 2002.

(2)

These Regulations have effect in relation to award periods of disabled person’s tax credit or working families' tax credit commencing on or after 23rd July 2002.

2Interpretation

In these Regulations—

  • “the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations (Northern Ireland) 1992f1;

  • “the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 1987f2.

3Amendment to the Disability Working Allowance Regulations

In regulation 51A(6C) of the Disability Working Allowance Regulationsf1 for “26” substitute “the number of weeks of the award”.

4Amendment to the Family Credit Regulations

In regulation 46A(6C) of the Family Credit Regulationsf1 for “26” substitute “the number of weeks of the award”.

Signature

Nick Ainger

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

1st July 2002

Explanatory note

(This note is not part of the Regulations)

These Regulations amend regulation 51A(6C) of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) and regulation 46A(6C) of the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463). The amendments are in consequence of the extension to 7th April 2003 of awards of disabled person’s tax credit and working families' tax credit that became payable on or after 4th June 2002, by virtue of the Tax Credits (Prescribed Period of Awards) (Northern Ireland) Regulations 2002 (S.I. 2002/1339).