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The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016

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Modifications to the Tax Credits (Definition and Calculation of Income) Regulations

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13.  In regulation 3 (calculation of income of claimant)(1)—

(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)(2) 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”.

(1)

Regulation 3 was amended by S.I. 2003/732 and 2815, 2006/745 and 766, 2007/824 and 1305 and 2014/658.

(2)

Paragraph (6A) was inserted by S.I. 2003/732 and amended by S.I. 2007/824.

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