Paragraph 13 Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002F1

In regulation 3 (calculation of income of claimant)—

(a)

in paragraph (1)—

(i)

before “tax year” insert “part”;

(ii)

in Steps 1 and 2, after “of the claimant, or, in the case of a joint claim, of the claimants” insert “received in or relating to the part tax year”;

(iii)

in the second and third sentences of Step 4, before “year” insert “part”;

(b)

in paragraph (6A), for the words from “ending on 31st March” to the end, substitute “ending on the last day of the month in which the claimant’s award of a tax credit terminated”;

(c)

in paragraph (8)(b), before “year” insert “part”.

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)