{
  "url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014/schedule/paragraph-10.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": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Modifications to the Tax Credits Act 2002",
  "text": "In section 38 (appeals)—\n(a) in subsection (1)(b), before “tax year” insert “part”;\n(b) for subsection (2), substitute—\n“(2) “The relevant section 18 decision” means the decision under subsection (1) of section 18 in relation to the person or persons and the tax credit for the part tax year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), reg. 1(2), 4(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1230/schedule/paragraph/10",
    "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."
}