The Universal Credit (Transitional Provisions) Regulations 2014 No. 1230

[F1 SCHEDULE U.K. MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Textual Amendments

F1 Sch. inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), reg. 1(2), 4(2)

Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002 U.K.

12.   In regulation 2(2) (interpretation), after the definition of “the Macfarlane Trusts” 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;”.]