{
  "url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-18",
  "json_url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-18.json",
  "legislation": "ukdsi/2013/9780111531549",
  "legislation_title": "The Universal Credit (Transitional Provisions) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013",
  "path": "schedule/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "In regulation 4—\n(a) in paragraph (1)(a), before “tax year” insert “part”;\n(b) in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;\n(c) in paragraph (1)(f), after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;\n(d) in paragraph (1)(h), after “week” insert “in the part tax year”;\n(e) in paragraph (1)(i), after “ITEPA” insert “which is treated as received in the part tax year”;\n(f) in paragraph (1)(j), after “applies” insert “received in the part tax year”;\n(g) in paragraph (1)(l), after “ITEPA” insert “in respect of which the charge arises in the part tax year”;\n(h) in paragraph (1)(m), after “paid” insert “in the part tax year”;\n(i) in paragraph (4), after “employment income” in both places where it occurs, insert “received in the part tax year”;\n(j) in paragraph (5), after “calculating earnings” insert “received in the part tax year”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Reg 4 was amended by S.I. 2003/732, 2003/2815, 2004/762, 2004/2663, 2006/766, 2007/824, 2008/604, 2008/2169, 2009/2887, 2010/2494 and 2012/848."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111531549/schedule/paragraph/18",
    "retrieved_at": "2026-10-30T14:50:58.903061+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}