Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002
| Jurisdiction | UK Non-devolved |
| Citation | SI 2002/524 |
| Year | 2002 |
2002 No. 524
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002
Made 7th March 2002
Laid before Parliament 8th March 2002
Coming into force 2nd April 2002
The Treasury, in exercise of the powers conferred upon them by sections 122(1)(b) and (c), 132(4)(b), 133(1) and 171(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and section 2(1)(a) of, and paragraphs 3(b) and (g) and 22(a) of Schedule 2 to, the Tax Credits Act 19992, and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002 and shall come into force on 2nd April 2002.
(2) These Regulations shall have effect in relation to award periods commencing on or after 2nd April 2002.
Interpretation
2. In these Regulations—
“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;
“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.
Sums to be disregarded in the calculation of income other than earnings
3. Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.
4. In paragraph 14 of Schedule 3 and paragraph 14 of Schedule 25—
(a) in sub-paragraph (b) after the words “war widow's” insert “or war widower's”;
(b) in sub-paragraph (c) after the word “widow” insert “or widower”.
5. In paragraphs 51, 52 and 53(1)(b) of Schedule 3 and paragraphs 53, 54 and 55(1)(b) of Schedule 26after the word “widows” insert “or widowers”.
6. In paragraph 53(1)(a) of Schedule 3 and paragraph 55(1)(a) of Schedule 2...
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