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

19.  In regulation 10 (investment income)(1)—

(a) in paragraph (1) after “gross amount” insert “received in the part tax year”;

(b) in paragraph (1)(e) before “year” insert “part tax”;

(c) in paragraph (2) in the opening words and in the title of Table 4, after “investment income” insert “received in the part tax year”.

(1)

Regulation 10 was amended by S.I. 2003/732 and 2815, 2006/766, 2007/824 and 2010/751.