PART 2TRANSITION TO UNIVERSAL CREDIT
CHAPTER 2ENTITLEMENT TO OTHER BENEFITS
Modification of tax credits legislation: overpayments and penalties12
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 Secretary of State is satisfied that the claimant meets the basic conditions specified in section 4(1)(a) to (d) of the Act (other than any of those conditions which the claimant is not required to meet by virtue of regulations under section 4(2) of the Act).
2
Where this regulation applies, the 2002 Act 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
”
;
F1ii
in paragraph (b), for the words from “as if it were” to the end substitute “as an overpayment of universal credit”;
F2b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
omit subsection (5);
d
in subsection (6) omit “(apart from subsection (5))”.
F34
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 a tax credit terminated,
6
In Schedule 2, in paragraph 6(1)(a) and (c) and (2)(a), after “for the tax year” insert “
or part tax year
”
.