Tax Credits (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2002
| Jurisdiction | UK Non-devolved |
| Citation | SI 2002/1340 |
| Year | 2002 |
2002 No. 1340
SOCIAL SECURITY, NORTHERN IRELAND
TAXES, NORTHERN IRELAND
The Tax Credits (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2002
Made 14th May 2002
Laid before Parliament 14th May 2002
Coming into force in accordance with regulation 1(1)
The Treasury, in exercise of the powers conferred upon them by sections 127(5), 128(8), 132(3) and (4)(a) and (b), 133(1) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and section 2(1)(a) of, and paragraphs 3(c), (d) and (g) and 22(a) of Schedule 2 to, the Tax Credits Act 19992, hereby make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2002 and shall come into force—
(a)
(a) for the purposes of regulations 3 and 4, on 6th August 2002,
(b)
(b) for the purposes of regulations 5 and 6, on 4th June 2002.
(2) Regulations 3 and 4 have effect in relation to award periods commencing on or after 6th August 2002.
(3) Regulations 5 and 6 have effect in relation to award periods commencing on or after 4th June 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.
Student income
3.—(1) In each of the provisions listed in paragraph (2) for “£260” substitute “£265”.
(2) The provisions are—
(a)
(a) regulations 38(2A)(a) and 42A(5)(a) of the Family Credit Regulations5;
(b)
(b) regulations 42(2A)(a) and 47(5)(a) of the Disability Working Allowance Regulations6.
4.—(1) In each of the provisions listed in paragraph (2) for “£319” substitute “£327”.
(2) The provisions are—
(a)
(a) regulations 38(2A)(b) and 42A(5)(b) of the Family Credit Regulations;
(b)
(b) regulations 42(2A)(b) and 47(5)(b) of the Disability Working Allowance Regulations.
Determination of appropriate maximum amount of tax credit
5.—(1) Amend regulation 46 of the Family Credit Regulations (“regulation 46”) and regulation 51 of the Disability Working Allowance Regulations (“regulation 51”) as follows.
(2) For paragraph (1D) of regulation 46 and paragraph (1C) of regulation 517substitute the following paragraph—
“This paragraph applies to either of the following persons—
(a) a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of...
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