Paragraph 12 I1
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
Commencement
- I1
Sch. para. 12 coming into operation in accordance with reg. 1
Notes on Schedule 1
Textual amendments
- F1
Sch. renumbered as Sch. 1 (24.7.2019) by The Universal Credit (Managed Migration and Miscellaneous Amendments) Regulations (Northern Ireland) 2019 (S.R. 2019/152), regs. 1(2), 2(9)