- Latest available (Revised)
- Original (As made)
The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations (Northern Ireland) 2024
You are here:
- Northern Ireland Statutory Rules
- 2024 No. 54
- Regulation 8
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations (Northern Ireland) 2024, Section 8 is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Regulation 8:
- reg. 8(2) coming into force by S.R. 2024/54 reg. 1(2)(a)
Amendment of the Universal Credit (Transitional Provisions) RegulationsN.I.
This section has no associated Explanatory Memorandum
8.—(1) The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016(1), are amended as follows.
(2) In regulation 4A (restrictions on claims for housing benefit, income support or a tax credit)—
(a)in paragraph (1), for “(7)” substitute “(5)”;
(b)omit paragraph (6);
(c)omit paragraph (7);
(d)in paragraph (8), omit the words after sub-paragraph (b).
(3) In regulation 11(1) (modification of tax credits legislation: finalisation of tax credits)—
(a)in sub-paragraph (a), after “having been made” insert “, or a migration notice is issued and the notified person fails to make a claim on or before the deadline day”;
(b)in sub-paragraph (b), after “treated as made” insert “or in which the deadline day falls”.
(4) In Schedule 1 (modification of tax credits legislation – finalisation of tax credits), in paragraph 16, for sub-paragraph (c) substitute—
“(c)after paragraph (1) insert—
(2) Actual or estimated taxable profits attributable to the part tax year (“the relevant trading income”) is to be calculated by reference to the basis period (determined by reference to paragraph 63 or paragraph 65 of Schedule 1 to the Finance Act 2022(2), whichever applies) ending with 5th April 2024.
(3) The relevant trading income is to be calculated by—
(a)taking the figure for the actual or estimated taxable income earned in the basis period referred to in sub-paragraph (2);
(b)dividing that figure by the number of days in that period to give the daily figure; and
(c)multiplying the daily figure by the number of days in the part tax year on which the trade, profession or vocation was carried on.”.
Commencement Information
I1Reg. 8(1) in operation at 3.4.2024, see reg. 1(2)(c)
I2Reg. 8(2) in operation at 6.4.2025, see reg. 1(2)(a)
I3Reg. 8(3)-(4) in operation at 6.4.2024, see reg. 1(2)(b)
(2)
Options/Help
Print Options
PrintThe Whole Rule
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.