{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002.json",
  "id": "uksi/2002/524",
  "title": "The Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002",
  "short_title": "Tax Credits 2002",
  "long_title": "These Regulations amend Schedule 3 to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (“Schedule 3”) and Schedule 2 to the Family Credit (General) Regulations (Northern Ireland) 1987 (“Schedule 2”) which list sums to be disregarded in calculating income other than earnings for the purposes of determining entitlement to working families' tax credit or disabled person’s tax credit. The amendments extend the paragraphs in Schedule 3 and Schedule 2 which provide for armed forces pensions for widows to be disregarded so that they also cover corresponding pensions for widowers.",
  "citation": "S.I. 2002/524",
  "type": "uksi",
  "year": "2002",
  "number": "524",
  "version": "current",
  "date": "2002-03-07",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/introduction",
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      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/regulation-1",
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      "path": "regulation/3",
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      "heading": "Sums to be disregarded in the calculation of income other than earnings",
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      "extent": null,
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      "heading": "Sums to be disregarded in the calculation of income other than earnings",
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      "extent": null,
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    },
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      "heading": "Sums to be disregarded in the calculation of income other than earnings",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/regulation-6",
      "extent": null,
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      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/pdf/uksi_20020524_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/524/pdfs/uksi_20020524_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
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        "section/132",
        "section/133",
        "section/171"
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    },
    {
      "id": "ukpga/1999/10",
      "title": "Tax Credits Act 1999 (repealed)",
      "url": "https://openlegislation.uk/tax-credits-act-1999-repealed",
      "provisions": [
        "section/2",
        "schedule/2/paragraph/3",
        "schedule/2/paragraph/22"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/524",
    "retrieved_at": "2026-10-29T07:13:34.110242+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}