16.—(1) This regulation applies where—
(a)a person (“A”) to whom an award of universal credit was made as a single claimant ceases to be entitled as such by becoming a member of a couple;
(b)the other member of the couple (“B”) was not entitled to universal credit as a single claimant immediately before formation of the couple; and
(c)an award of universal credit is made to the members of the couple jointly(1).
(2) In these Regulations, B is referred to as “the new claimant partner”.
(3) Where this regulation applies, all awards of an existing benefit to which the new claimant partner is entitled which did not terminate on formation of the couple are to terminate, by virtue of this regulation, on the day before the first date on which the joint claimants are entitled to universal credit.
(4) Where the new claimant partner was, immediately before forming a couple with A, treated by regulation 8 as being entitled to a tax credit, the new claimant partner is to be treated, for the purposes of the Tax Credits Act 2002, as having made a claim for the tax credit in question for the current tax year.
(5) Any award of a tax credit which is made in respect of a claim which is treated as having been made by virtue of paragraph (4) is to terminate, by virtue of this regulation, on the day before the first date on which the joint claimants are entitled to universal credit.
See reg 9(8) of the Claims and Payments Regulations and reg 3(4) of these Regulations.