The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 No. 226

SCHEDULE MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

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

15.  In regulation 5 (pension income)(1)—

(a) in paragraph (1) after ““pension income” means” insert “any of the following received in or relating to the part tax year”;

(b) in paragraph (2) in the first sentence and in the title of Table 2, after “pension income” insert “received in or relating to the part tax year”;

(c) in paragraph (3) after “income tax purposes”, insert “in relation to the part tax year”.

(1)

Regulation 5 was amended by S.I. 2003/732, 2006/745 and 766, 2008/604 and 2010/2914.