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There are currently no known outstanding effects for the The Universal Credit (Transitional Provisions) Regulations 2014, Section 12A.
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12A.—(1) This regulation applies where—
(a)a claim for universal credit is made, or is treated as having been made [F2, or a migration notice is issued and the notified person fails to make a claim on or before the deadline day]; [F3and]
(b)the claimant is, or was at any time during the tax year in which the claim is made or treated as made [F4or in which the deadline day falls] , entitled to a tax credit; F5...
F5(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Subject to paragraph (3), where this regulation applies, the amount of the tax credit to which the person is entitled is to be calculated in accordance with the 2002 Act and regulations made under that Act, as modified by the Schedule to these Regulations (“the modified legislation”).
(3) Where, in the opinion of the Commissioners for Her Majesty’s Revenue and Customs, it is not reasonably practicable to apply the modified legislation in relation to any case or category of cases, the 2002 Act and regulations made under that Act are to apply without modification in that case or category of cases.]
Textual Amendments
F1Reg. 12A inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (s.I. 2014/1626), reg. 1(2), 4(1)
F2Words in reg. 12A(1)(a) inserted (6.4.2024) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(4), 8(3)(a)
F3Word in reg. 12A(1)(a) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(5)(a)
F4Words in reg. 12A(1)(b) inserted (6.4.2024) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(4), 8(3)(b)
F5Reg. 12A(1)(c) and word omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(5)(b)
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