# The Universal Credit (Transitional Provisions) Regulations 2014, Paragraph 14: Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002


In regulation 4 (employment income)—
(a) in paragraph (1)(a), before “tax year” insert “part”;
(b) in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;
(c) in paragraph (1)(f), after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;
(d) in paragraph (1)(h), after “week” insert “in the part tax year”;
(e) in paragraph (1)(i), for “that year” substitute “the tax year” and after “ITEPA” insert “which is treated as received in the part tax year”;
(f) in paragraph (1)(j), after “applies” insert “which is received in the part tax year”;
(g) in paragraph (1)(l), for “that year” substitute “the tax year” and after “ITEPA” insert “in respect of which the charge arises in the part tax year”;
(h) in paragraph (1)(m), after “paid” insert “in the part tax year”;
(i) in paragraph (4), in the first sentence and in the title of Table 1, after “employment income” insert “received in the part tax year”;
(j) in paragraph (5), after “calculating earnings” insert “received in the part tax year”.

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Source: https://www.legislation.gov.uk/uksi/2014/1230/schedule/paragraph/14 (the official version)
Page: https://openlegislation.uk/universal-credit-transitional-provisions-regulations-2014/schedule/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.