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[F1SCHEDULE [F21] U.K.MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002U.K.

25.  In regulation 2 (interpretation)—

(a)after the definition of “the income threshold” 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;;

(b)in the definition of “the relevant income” insert “as modified by the Universal Credit (Transitional Provisions) Regulations 2014” at the end.]