{
  "url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-19",
  "json_url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-19.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/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "In regulation 5—\n(a) in paragraph (1)(o), after “applies” insert “received in or relating to the part tax year”;\n(b) in paragraph (2) after “pension income” in both places where it occurs, insert “received in or relating to the part tax year”;\n(c) in paragraph (3), after “income tax purposes”, insert “in relation to the part tax year”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Reg 5 was amended by S.I. 2003/732, 2006/745, 2006/766, 2008/604 and 2010/2914."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111531549/schedule/paragraph/19",
    "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."
}