The Tax Credits (Prescribed Period of Awards) (Northern Ireland) Regulations 2002

• Citation: S.I. 2002/1339
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Prescribed Period of Awards) (Northern Ireland) Regulations 2002 and shall come into force on 4th June 2002.

Section 2 Prescribed Period of Award

(1) Where an award becomes payable on or after 4th June 2002, the period that is prescribed for which that award shall be payable is the period that begins on the date on which it becomes payable and ends on 7th April 2003.

This is subject to the provisions of Part VI of the Family Credit (General) Regulations (Northern Ireland) 1987 and Part VII of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (changes of circumstances resulting in award ceasing to have effect from an earlier date).

(2) In paragraph (1) “award” means an award of working families' tax credit or, as the case may be, disabled person’s tax credit (construing those terms in accordance with section 1(1) of the Tax Credits Act 1999).