{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/note",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002/note.json",
  "legislation": "uksi/2002/524",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-northern-ireland-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/524/note",
    "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."
}