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The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Modifications to the Tax Credits (Definition and Calculation of Income) Regulations

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14.  In regulation 4 (employment income)(1)—

(a)in paragraph (1)(a) before “tax year” insert “part”;

(b)in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;

(c)in paragraph (1)(f) after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;

(d)in paragraph (1)(h) after “week” insert “in the part tax year”;

(e)in paragraph (1)(i) for “that year” substitute “the tax year” and after “ITEPA” insert “which is treated as received in the part tax year”;

(f)in paragraph (1)(j) after “applies” insert “which is received in the part tax year”;

(g)in paragraph (1)(l) for “that year” substitute “the tax year” and after “ITEPA” insert “in respect of which the charge arises in the part tax year”;

(h)in paragraph (1)(m) after “paid” insert “in the part tax year”;

(i)in paragraph (4) in the first sentence and in the title of Table 1, after “employment income” insert “received in the part tax year”;

(j)in paragraph (5) after “calculating earnings” insert “received in the part tax year”.

(1)

Regulation 4 was amended by S.I. 2003/732 and 2815, 2004/762 and 2663, 2006/766, 2007/824, 2008/604 and 2169, 2009/2887, 2010/2494, 2012/848 and 2014/658.

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