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The Tax Credits (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2002
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- 2002 No. 1340
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78).
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. 2001/366.
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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