The Tax Credits (Prescribed Period of Awards) Regulations 2002
These Regulations provide that where an award of working families tax credit or disabled person’s tax credit becomes payable on or after 4th June 2002, the period 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, rather than the period of 26 weeks specified in sections 128(3) and 129(6) of the Social Security Contributions and Benefits Act 1992.