# The Universal Credit (Transitional Provisions) Regulations 2014, Paragraph 12: Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002


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;”.

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