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17. In regulation 3(1)—
(a)in paragraph (1)—
(i)before “tax year” insert “part”;
(ii)in Steps 1 and 2, after “of the claimant, or in the case of a joint claim, of the claimants” insert “received in or relating to the part tax year”;
(iii)for the first sentence of Step 4, substitute “Where a claimant was entitled to a tax credit and an award of universal credit is made to that person, calculate the trading income (as defined in regulation 6) of the claimant, or in the case of a joint claim, of the claimants, in accordance with regulations 6A and 6B.”;
(iv)in the second and third sentences of Step 4, before “year” insert “part”;
(b)in paragraph (6A), for the words from “ending on 31st March” to the end, substitute “ending on the last day of the month immediately preceding the month in which the claimant’s award of a tax credit terminated”;
(c)in paragraph (8)(b), before “year” insert “part”.
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