Paragraph 12 Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002F1
In regulation 2(2) (interpretation), after the definition of “the Macfarlane Trusts” 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;”.
Annotations
Textual amendments
- F1
Sch. inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), reg. 1(2), 4(2)
Notes on Schedule 1
Textual amendments
- F2
Sch. renumbered as Sch. 1 (24.7.2019) by The Universal Credit (Managed Migration Pilot and Miscellaneous Amendments) Regulations 2019 (S.I. 2019/1152), regs. 1(2), 3(8)