{
  "url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014/regulation-12",
  "json_url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014/regulation-12.json",
  "legislation": "uksi/2014/1230",
  "legislation_title": "The Universal Credit (Transitional Provisions) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Modification of tax credits legislation: overpayments and penalties",
  "text": "(1) This regulation applies where—\n(a) a claim for universal credit is made, or is treated as having been made; and\n(b) the claimant is, or was at any time during the tax year in which the claim is made or treated as made, entitled to a tax credit; ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Where this regulation applies, the 2002 Act applies in relation to the claimant with the following modifications.\n(3) In section 28—\n(a) in subsection (1)—\n(i) after “tax year” in both places where it occurs, insert “ or part tax year ”;\n(ii) in paragraph (b), for the words from “as if it were” to the end substitute “as an overpayment of universal credit”;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) omit subsection (5);\n(d) in subsection (6) omit “(apart from subsection (5))”.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) In section 48 after the definition of “overpayment” insert—\n““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,”.\n(6) In Schedule 2, in paragraph 6(1)(a) and (c) and (2)(a), after “for the tax year” insert “ or part tax year ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 12(1)(a) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 12(1)(c) and word omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 12(3)(a)(ii) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 7(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 12(3)(b) omitted (25.9.2017) by virtue of The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 7(2)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 12(4) omitted (25.9.2017) by virtue of The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 7(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1230/regulation/12",
    "retrieved_at": "2026-11-05T03:45:32.075533+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."
}