These Regulations may be cited as the Universal Credit (Work Allowance and Taper) (Amendment) Regulations (Northern Ireland) 2021 and, subject to paragraph (2), come into operation on 24th November 2021.

In relation to a claimant who is entitled to universal credit on 24th November 2021 the amendments made by these Regulations have effect to any assessment period ending on or after that date.

In these Regulations “the Universal Credit Regulations” means the Universal Credit Regulations (Northern Ireland) 20164.