{
  "url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Modifications to the Tax Credits Act 2002",
  "text": "In section 7—\n(a) in subsection (3), before “current year income” in each place where it occurs, insert “notional”;\n(b) in subsection (4)—\n(i) for “current year” substitute “current part year”;\n(ii) in paragraphs (a) and (b), before “tax year” insert “part”;\n(c) after subsection (4), insert—\n“(4A) In this section “the notional current year income” means—\n(a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the part tax year to which the claim relates, divided by the number of days in that part tax year, multiplied by the number of days in the tax year in which the part tax year is included and rounded down to the next whole number of pence, and\n(b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that part tax year, divided by the number of days in that part tax year, multiplied by the number of days in the tax year in which the part tax year is included and rounded down to the next whole number of pence.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111531549/schedule/paragraph/2",
    "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."
}