Regulation 10 Modification of tax credits legislation: overpayments and penaltiesI1

Northern Ireland

(1)

This regulation applies where—

(a)

a claim for universal credit is made, or is treated as having been made; F1and

(b)

the claimant is, or was at any time during the tax year in which the claim is made or treated as made, entitled to a tax credit; F2...

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Where this regulation applies the Tax Credits Act 2002 applies in relation to the claimant with the following modifications.

(3)

In section 28 —

(a)

In subsection (1)—

(i)

after “tax year” in both places where it occurs, insert “or part tax year”,

F3(ii)

in paragraph (b), for the words from “as if it were” to the end substitute “as an overpayment of universal credit”;

F4(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

omit subsection (5);

(d)

in subsection (6) omit “(apart from subsection(5))”.

F5(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

In section 48 after the definition of “overpayment” 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 tax credit terminated,”.

(6)

In paragraph 6(1)(a) and (c) and (2)(a) of Schedule 2 after “for the tax year” insert “or part tax year”.

Annotations

F1: Word in reg. 10(1)(a) inserted (1.8.2022) by The Universal Credit (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/194), regs. 1(1), 5(4)(a)
F2: Reg. 10(1)(c) and word omitted (1.8.2022) by virtue of The Universal Credit (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/194), regs. 1(1), 5(4)(b)
F3: Reg. 10(3)(a)(ii) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 8(2)(a)
F4: Reg. 10(3)(b) omitted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 8(2)(b)
F5: Reg. 10(4) omitted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 8(3)