2002 No. 527
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits (Claims and Payments and Miscellaneous Amendments) (Northern Ireland) Regulations 2002
Made 7th March 2002
Laid before Parliament 8th March 2002
Coming into force 2nd April 2002

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 5(1)(a) and (b) and 167(1) of the Social Security Administration (Northern Ireland) Act 1992, and Articles 2(2), 10(1) and 11(3) of the Social Security (Northern Ireland) Order 1998, and now vested in them, and of all other powers enabling them in that behalf, hereby make the following Regulations:
1992 c. 8. Section 165(1) was amended by paragraph 49(2) and (4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Order 1999 (S.I.1999/671). Section 167(1) is cited because of the meaning ascribed to the word “prescribe”.
S.I.1998/1506 (N.I. 10).
See section 2(1)(c) of, and paragraphs 7(d), 8(b) and 22(b) and (c) of Schedule 2 to, the Tax Credits Act 1999 (c. 10).