# The Universal Credit (Transitional Provisions) Regulations 2014, Regulation 12A: Modification of tax credits legislation: finalisation of tax credits


(1) This regulation applies where—
(a) a claim for universal credit is made, or is treated as having been made , or a migration notice is issued and the notified person fails to make a claim on or before the deadline day; and
(b) the claimant is, or was at any time during the tax year in which the claim is made or treated as made or in which the deadline day falls , entitled to a tax credit; ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Subject to paragraph (3), where this regulation applies, the amount of the tax credit to which the person is entitled is to be calculated in accordance with the 2002 Act and regulations made under that Act, as modified by the Schedule to these Regulations (“the modified legislation”).
(3) Where, in the opinion of the Commissioners for Her Majesty’s Revenue and Customs, it is not reasonably practicable to apply the modified legislation in relation to any case or category of cases, the 2002 Act and regulations made under that Act are to apply without modification in that case or category of cases.

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Source: https://www.legislation.gov.uk/uksi/2014/1230/regulation/12A (the official version)
Page: https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014/regulation-12A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.