OpenLegislation

Paragraph 30 Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002

Original text. Later amendments are not shown.

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 2013” at the end.