- Statutory Instrument 2002 No. 524
The Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002
© Crown Copyright 2002
Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.
The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.
It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.
The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2002, ISBN 0 11 039608 1. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.
Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.
To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.
| 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 1992[1], and section 2(1)(a) of, and paragraphs 3(b) and (g) and 22(a) of Schedule 2 to, the Tax Credits Act 1999[2], 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) 1992[3];
-
"the Family Credit Regulations" means the Family Credit (General) Regulations (Northern Ireland) 1987[4].
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 2[5] -
-
(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 2[6] after the word "widows" insert "or widowers".
6.
In paragraph 53(1)(a) of Schedule 3 and paragraph 55(1)(a) of Schedule 2 after the word "widow" insert "or widower".
Graham Stringer
Tony McNulty
Two of the Lords Commissioners of Her Majesty's Treasury
7th March 2002
(This note is not part of the Regulations)
These Regulations amend Schedule 3 to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 ("Schedule 3") and Schedule 2 to the Family Credit (General) Regulations (Northern Ireland) 1987 ("Schedule 2") which list sums to be disregarded in calculating income other than earnings for the purposes of determining entitlement to working families' tax credit or disabled person's tax credit. The amendments extend the paragraphs in Schedule 3 and Schedule 2 which provide for armed forces pensions for widows to be disregarded so that they also cover corresponding pensions for widowers.
Notes:
[1] 1992 c. 7. Section 122(1)(b) and (c) was amended by paragraph 4(f) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 133(1) is cited because of the meaning it ascribes to the word "prescribed".back
[5] Paragraph 14 of Schedule 3 and paragraph 14 of Schedule 2 were substituted by S.R. 1995 No. 410 and amended by S.R. 1995 No. 481.back
[6] These paragraphs of Schedule 3 and Schedule 2 were added by S.R. 1994 No. 327.back
ISBN 0 11 039608 1