6A. This regulation applies where—
(a)an award of universal credit is made to a person who was previously entitled to a tax credit;
(b)the award of that tax credit has terminated;
(c)the date on which the award terminated falls in the tax year to which that award relates (“the relevant tax year”); and
(d)the claimant carried on a trade, vocation or profession during the part tax year.]
Textual Amendments
F1Regs. 6A, 6B inserted (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 21