10.—(1) This regulation applies where—
(a)a claim for universal credit is made, or is treated as having been made;
(b)the claimant is, or was at any time during the tax year in which the claim is made or treated as made, entitled to a tax credit; and
(c)the Department is satisfied that the claimant meets the basic conditions specified in Article 9(1)(a) to (d) of the Order (other than any of those conditions which the claimant is not required to meet by virtue of regulations under Article 9(2) of the Order).
(2) Where this regulation applies the Tax Credits Act 2002 applies in relation to the claimant with the following modifications.
(3) In section 28 —
(a)In subsection (1)—
(i)after “tax year” in both places where it occurs, insert “or part tax year”,
(ii)at the end insert “or treated as an overpayment of universal credit”;
(b)in subsections (3) and (4) after “repaid” insert “to the Board or, as the case may be to the Department”;
(c)omit subsection (5);
(d)in subsection (6) omit “(apart from subsection(5))”.
(4) Where a notice states that this subsection applies in relation to an amount (or part of an amount), it may be recovered—
(a)Subject to provision made by regulations, by deduction from payments of any tax credit under an award made for any period to the person, or either or both of the persons, to whom the notice was given; or
(b)Subject to regulation made by the Department for Social Development under the Social Security (Northern Ireland) Act 1992(1)
(i)by deductions under section 69ZC of that Act(2) (deduction from benefit)
(ii)by deductions under section 69ZD of that Act(3) (deduction from earnings); or
(iii)as set out in section 69ZE of that Act(4) (court action etc).
(5) In section 48 after the definition of “overpayment” insert—
““part tax year” means a period of less than a year beginning with 6th April and ending with the date on which the award of tax credit terminated,”.
(6) In paragraph 6(1)(a) and (c) and (2)(a) of Schedule 2 after “for the tax year” insert “or part tax year”.
Commencement Information
I1Reg. 10 in operation at 5.5.2016, see reg. 1
section 69ZC was inserted by Article 109 of the Order.
section 69ZD was inserted by Article 109 of the Order.
section 69ZE was inserted by Article 109 of the Order.