{
  "url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-northern-ireland-2016/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-northern-ireland-2016/schedule/paragraph-14.json",
  "legislation": "nisr/2016/226",
  "legislation_title": "The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016",
  "legislation_url": "https://openlegislation.uk/universal-credit-transitional-provisions-regulations-northern-ireland-2016",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In regulation 4 (employment income)—\n(a) in paragraph (1)(a) before “tax year” insert “part”;\n(b) in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;\n(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”;\n(d) in paragraph (1)(h) after “week” insert “in the part tax year”;\n(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”;\n(f) in paragraph (1)(j) after “applies” insert “which is received in the part tax year”;\n(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”;\n(h) in paragraph (1)(m) after “paid” insert “in the part tax year”;\n(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”;\n(j) in paragraph (5) after “calculating earnings” insert “received in the part tax year”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 14 coming into operation in accordance with reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 4 was amended by S.I. 2003/732 and 2815, 2004/762 and 2663, 2006/766, 2007/824, 2008/604 and 2169, 2009/2887, 2010/2494, 2012/848 and 2014/658."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2016/226/schedule/paragraph/14",
    "retrieved_at": "2026-11-12T03:32:14.754663+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}