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United Kingdom Statutory Instruments


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URL: http://www.bailii.org/uk/legis/num_reg/2002/20021697.html

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2002 No. 1697

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

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

  Made 1st July 2002 
  Laid before Parliament 2nd July 2002 
  Coming into force 23rd July 2002 

The Treasury, in exercise of the powers conferred upon them by section 127(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[1], and section 2(1)(a) of, and the paragraphs 3(c) and 22(a) of Schedule 6 to, the Tax Credits Act 1999[2], hereby make the following Regulations:

Citation, commencement and effect
     1.  - (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.

Interpretation
    
2. In these Regulations - 

Amendment to the Disability Working Allowance Regulations
     3. In regulation 51A(6C) of the Disability Working Allowance Regulations[5] for "26" substitute "the number of weeks of the award".

Amendment to the Family Credit Regulations
     4. In regulation 46A(6C) of the Family Credit Regulations[6] for "26" substitute "the number of weeks of the award".


Nick Ainger

John Heppell
Two of the Lords Commissioners of Her Majesty's Treasury

1st July 2002



EXPLANATORY NOTE

(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).


Notes:

[1] 1992 c. 7. Section 127(5) was amended by paragraph 4(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10).back

[2] 1999 c. 10.back

[3] S.R. 1992 No. 78.back

[4] S.R. 1987 No. 463.back

[5] Regulation 51A was inserted as regulation 15A by regulation 4(3) of S.R. 1994 No. 274, and the inserted regulation was renumbered as regulation 51A by regulation 17 of S.I. 1999/2488. Paragraphs (6A) to (6C) of regulation 51A were inserted by regulation 5(d) of S.R. 1999 No. 107 and amended by Schedule 2 to S.I. 1999/2488.back

[6] Regulation 46A was inserted as regulation 13A by regulation 3(4) of S.R. 1994 No. 274, and the inserted regulation was renumbered as regulation 46A by regulation 6 of S.I. 1999/2488. Paragraphs (6A) to (6C) of regulation 46A were inserted by regulation 4(d) of S.R. 1999 No. 107 and amended by Schedule 1 to S.I. 1999/2488.back



ISBN 0 11 042574 X


  Prepared 1 August 2002


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