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

S.I. 2002/1333 · made 14 May 2002

These Regulations amend the Family Credit (General) Regulations 1987 (S.I. 1987/1973) and the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887).

Made under: Social Security Contributions and Benefits Act 1992 (Section 128, Section 129, Section 136, Section 137, Section 175); Tax Credits Act 1999 (repealed) (Section 2, Schedule 2 paragraph 1, Schedule 2 paragraph 20)

PDFs: Printed copy https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2002/pdf/uksi_20021333_en.pdf

## Introductory text

SOCIAL SECURITY
TAXES
Made 14th May 2002
Laid before Parliament 14th May 2002
Coming into force in accordance with regulation 1(1)
The Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8), 136(3) and (5)(a) and (b), 137(1) and 175(1) and (3) of the Social Security Contributions and Benefits Act 1992, and section 2(1)(a) of, and paragraphs 1(c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 3) Regulations 2002 and shall come into force—
(a) for the purposes of regulations 3 and 4, on 6th August 2002,
(b) for the purposes of regulations 5 and 6, on 4th June 2002.
(2) Regulations 3 and 4 have effect in relation to award periods commencing on or after 6th August 2002.
(3) Regulations 5 and 6 have effect in relation to award periods commencing on or after 4th June 2002.

## 2 Interpretation

In these Regulations—
“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;
“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991;
“the Family Credit Regulations” means the Family Credit (General) Regulations 1987.

## 3 Student income

(1) In each of the provisions listed in paragraph (2) for “£260” substitute “£265”.
(2) The provisions are—
(a) regulations 38(2A)(a) and 42A(5)(a) of the Family Credit Regulations;
(b) regulations 42(2A)(a) and 47(5)(a) of the Disability Working Allowance Regulations.

## 4 Student income

(1) In each of the provisions listed in paragraph (2) for “£319” substitute “£327”.
(2) The provisions are—
(a) regulations 38(2A)(b) and 42A(5)(b) of the Family Credit Regulations;
(b) regulations 42(2A)(b) and 47(5)(b) of the Disability Working Allowance Regulations.

## 5 Determination of appropriate maximum amount of tax credit

(1) Amend regulation 46 of the Family Credit Regulations (“regulation 46”) and regulation 51 of the Disability Working Allowance Regulations (“regulation 51”) as follows.
(2) For paragraph (1D) of regulation 46 and paragraph (1C) of regulation 51 substitute the following paragraph—
“This paragraph applies to either of the following persons—
(a) a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act, and
(b) a person in respect of whom attendance allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of that Act or an abatement as a consequence of hospitalisation, be payable at the higher rate referred to in section 65(3) of that Act.”.

## 6 Determination of appropriate maximum amount of tax credit

(1) In the Table in Schedule 4 to the Family Credit Regulations in column (2) at paragraph 1 for “£60” substitute “£62.50”.
(2) In the Table in Schedule 5 to the Disability Working Allowance Regulations in column (2) at paragraph 2 for “£92.80” substitute “£95.30”.

## Signature

Anne McGuire
Tony McNulty
Two of the Lords Commissioners of Her Majesty’s Treasury
14th May 2002

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Family Credit (General) Regulations 1987 (S.I. 1987/1973) and the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887).
Regulation 1 provides for citation, commencement and effect and regulation 2 for interpretation.
Regulations 3 and 4 amend, with effect from 6th August 2002, amounts to be disregarded in calculating a student’s income for the purposes of determining his entitlement to working families' tax credit or disabled person’s tax credit.
Regulation 5 enables persons receiving the higher rate of attendance allowance to receive, with effect from 4th June 2002, the enhanced disability credit introduced in April 2001 by S.I. 2001/367.
Regulation 6 amends, with effect from 4th June 2002, the adult credit figures for working families' tax credit and disabled person’s tax credit.

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Source: https://www.legislation.gov.uk/uksi/2002/1333 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2002
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.