24.Transition from employment and support allowance before the end of the assessment phase
27.Transition from other incapacity benefits: claimants approaching pensionable age
30.Sanctions: transition from employment and support allowance
31.Escalation of sanctions: transition from employment and support allowance
33.Escalation of sanctions: transition from jobseeker’s allowance
MODIFICATIONS TO TAX CREDITS LEGISLATION
2.In section 7— (a) in subsection (3), before “current year...
3.In section 17— (a) in subsection (1)(a), before “tax year”...
4.In section 18— (a) in subsection (1), before “tax year”...
5.In section 19— (a) in subsection (1)(a) and (b), before...
6.In section 20— (a) in subsection (1), before “tax year”...
10.In section 29(4), for “any tax credit” substitute “universal credit”....
11.In section 30(1), before “tax year” in each place where...
12.In section 38— (a) in subsection (1)(b), before “tax year”...
13.In section 48, after the definition of “overpayment”, insert— “part...
14.In Schedule 2, in paragraph 6(1)(a) and (c) and (2)(a),...
15.Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002
16.In regulation 2(2), after the definition of “the Macfarlane Trusts”...
18.In regulation 4— (a) in paragraph (1)(a), before “tax year”...
19.In regulation 5— (a) in paragraph (1)(o), after “applies” insert...
20.In regulation 6— (a) after “claimant’s trading income is” insert...
21.After regulation 6 insert— Trading Income: in-year finalisation This regulation applies where— (a) an award of universal credit...
22.In regulation 7— (a) in paragraph (1), after “social security...
23.In regulation 8, after “in relation to a student” insert...
24.In regulation 10— (a) in paragraph (1), after “gross amount”...
25.In regulation 11(1)— (a) omit “annual”; (b) after “taxable profits”...
27.In regulation 13, after “means income” insert “received in the...
28.In regulation 18, after “means income” insert “received in the...
29.Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002
30.In regulation 2 (interpretation)— (a) after the definition of “the...
33.Modifications to the Tax Credits (Claims and Notifications) Regulations 2002
38.In regulation 13— (a) in paragraph (1), after “prescribed by...
39.In regulation 15(1)(c), for “section 18(1), (5), (6) or (9)”...
40.In regulation 21(1A), for “regulation 27(2), (2A) or (3)” substitute...
41.In regulation 27— (a) in paragraph (1), after “prescribed by...
43.Modification to the Tax Credits (Payment by the Commissioners) Regulations 2002
45.Modification to the Tax Credits (Residence) Regulations 2003
46.In regulation 3(5)(a), omit the words in brackets after “child...