2002 No. 1697
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND

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

Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred upon them by section 127(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and section 2(1)(a) of, and the paragraphs 3(c) and 22(a) of Schedule 6 to, the Tax Credits Act 19992, hereby make the following Regulations:

Citation, commencement and effect1.

(1)

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 3) (Northern Ireland) Regulations 2002 and shall come into force on 23rd July 2002.

(2)

These Regulations have effect in relation to award periods of disabled person’s tax credit or working families' tax credit commencing on or after 23rd July 2002.

Interpretation2.

In these Regulations—

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations (Northern Ireland) 19923;
“the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 19874.

Amendment to the Disability Working Allowance Regulations3.

In regulation 51A(6C) of the Disability Working Allowance Regulations5 for “26” substitute “the number of weeks of the award”.

Amendment to the Family Credit Regulations4.

In regulation 46A(6C) of the Family Credit Regulations6 for “26” substitute “the number of weeks of the award”.
Nick Ainger
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Regulations)

These Regulations amend regulation 51A(6C) of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) and regulation 46A(6C) of the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463). The amendments are in consequence of the extension to 7th April 2003 of awards of disabled person’s tax credit and working families' tax credit that became payable on or after 4th June 2002, by virtue of the Tax Credits (Prescribed Period of Awards) (Northern Ireland) Regulations 2002 (S.I. 2002/1339).