delete The Tax Credits (Prescribed Period of Awards) (Northern Ireland) Regulations 2002
Northern Ireland regulations prescribing the duration of tax credit awards (working families' tax credit and disabled person's tax credit) as running from the award start date until 7th April 2003, with references to Family Credit and Disability Working Allowance regulations for change of circumstances provisions.
The prescribed period (June 2002 to April 2003) has long since expired, rendering this regulation functionally obsolete. It was a transitional administrative provision during the implementation of the Tax Credits Act 1999 and establishes no ongoing regulatory framework — merely a one-time default end date for a specific cohort of awards. Retained EU-era tax credit legislation of this transitional nature imposes compliance costs and administrative complexity without providing any current benefit, and blocks reform路径 by preserving obsolete administrative structures from a defunct system.