# The Universal Credit (Transitional Provisions) Regulations 2013, Paragraph 9: Modifications to the Tax Credits Act 2002


In section 28—
(a) in subsection (1)—
(i) after “tax year” in both places where it occurs, insert “or part tax year”;
(ii) at the end, insert “or treated as an overpayment of universal credit”;
(b) in subsections (3) and (4), after “repaid” insert “to the Board or, as the case may be, to the Secretary of State”;
(c) omit subsection (5);
(d) in subsection (6) omit “(apart from subsection (5))”.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111531549/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/draft-universal-credit-transitional-provisions-regulations-2013/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.