
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.
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;
 “the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 1987.
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—
(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 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