The Universal Credit (Transitional Provisions) Regulations 2014

[F1Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002U.K.

This adran has no associated Memorandwm Esboniadol

13.  In regulation 3 (calculation of income of claimant)—

(a)in paragraph (1)—

(i)before “tax year” insert “part”;

(ii)in Steps 1 and 2, after “of the claimant, or, in the case of a joint claim, of the claimants” insert “received in or relating to the part tax year”;

(iii)in the second and third sentences of Step 4, before “year” insert “part”;

(b)in paragraph (6A), for the words from “ending on 31st March” to the end, substitute “ending on the last day of the month in which the claimant’s award of a tax credit terminated”;

(c)in paragraph (8)(b), before “year” insert “part”.]

Textual Amendments