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

• (c) payments in respect of the earlier award were, on the relevant date, subject to a restriction under section 5B (loss of benefit in case of conviction, penalty or caution for benefit offence), 6 (repeated benefit fraud) or 7 (effect of offence on joint-claim jobseeker’s allowance) of the Fraud Act 2001.

• (3) The second case is where—

• (a) an award of universal credit is made to a claimant who is an offender;

• (b) another person who was the offender’s family member (but is no longer their family member) was entitled to old style JSA, old style ESA, income support or housing benefit (“the earlier award”) at any time during the period of one month ending with the date on which the claim for universal credit was made or treated as made; and

• (c) payments in respect of the earlier award were, on the relevant date, subject to a restriction under section 8 (effect of offence on benefits for members of offender’s family) of the Fraud Act 2001.

• (4) The third case is where—

• (a) an award of universal credit is made to a claimant who is an offender’s family member;

• (b) the offender, or the claimant, was entitled to old style JSA, old style ESA, income support or housing benefit (“the earlier award”) at any time during the period of one month ending with the date on which the claim for universal credit was made or treated as made; and

• (c) payments in respect of the earlier award were, on the relevant date, subject to a restriction under section 5B, 6, 7 or, as the case may be, 8 of the Fraud Act 2001.

• (5) Where this regulation applies—

• (a) any subsequent payment of universal credit to the claimant in respect of an assessment period which falls wholly or partly within the remainder of the disqualification period applicable to the offender is to be reduced in accordance with regulation 37; and

• (b) regulation 3ZB of the Loss of Benefit Regulations 2002[^f00051] does not apply.

• (6) This regulation does not apply if the earlier award was a joint-claim jobseeker’s allowance and—

• (a) payments in respect of the award were, on the relevant date, subject to a restriction under section 7(2) of the Fraud Act 2001; or

• (b) the award of universal credit is not made to joint claimants who were, on the relevant date, both entitled to the joint-claim jobseeker’s allowance.

• (7) In this regulation and in regulation 37—

• “the Fraud Act 2001” means the Social Security Fraud Act (Northern Ireland) 2001[^f00052];

• “the Loss of Benefit Regulations 2002” means the Social Security (Loss of Benefit) Regulations (Northern Ireland) 2002[^f00053];

• “disqualification period” has the meaning given in section 5B and 6 of the Fraud Act 2001, interpreted in accordance with regulations 1A and 2 of the Loss of Benefit Regulations 2002[^f00054];

• “earlier award” is to be interpreted in accordance with paragraph (2)(b), (3)(b) or, as the case may be, (4)(b) and, for the purposes of regulation 37, where there is more than one earlier award, the term refers to the award to which the claimant became entitled most recently;

• “offender” means an offender within the meaning of sections 5B(1), 6(1), and 8(2)(c) of the Fraud Act 2001;

• “offender’s family member” has the same meaning as in section 8(2)(a) of the Fraud Act 2001;

• “the relevant date” means—in relation to the first case—where the claimant was not entitled to the earlier award on the date on which the claim for universal credit was made or treated as made, the date on which the earlier award terminated,where the claimant is not a new claimant partner and was entitled to the earlier award on the date on which the claim for universal credit was made, that date,where the claimant is a new claimant partner and was entitled to the earlier award on the date on which the claim for universal credit was treated as made, that date;in relation to the second case, the date on which the person entitled to the earlier award ceased to be the offender’s family member or, if the award terminated before that date, the date on which the earlier award terminated;in relation to the third case—where the claimant was entitled to the earlier award but that entitlement terminated before the date on which the claim for universal credit was made or treated as made, the date on which the earlier award terminated,where the claimant is not a new claimant partner and was entitled to the earlier award on the date on which the claim for universal credit was made, that date,where the claimant is a new claimant partner and was entitled to the earlier award on the date on which the claim for universal credit was treated as made, that date,where the offender’s family member was entitled to the earlier award, the date on which that person ceased to be the offender’s family member or, if earlier, the date on which the earlier award terminated.

• (8) For the purposes of this regulation, the fact that payments in respect of an earlier award were subject to a restriction is to be taken into account, even if the earlier award subsequently terminated before the date on which payments became subject to a restriction by virtue of an order made under Article 2(3) of the Order (in so far as it was an award of income-based jobseeker’s allowance or income-related employment and support allowance), regulation 5 or, as the case may be, regulation 6.

Loss of benefit penalties: reduction of universal credit

37

• (1) Subject to paragraph (6) and to regulation 39, where regulation 36 applies, the amount of a reduction of universal credit in respect of an assessment period is to be calculated by multiplying the daily reduction rate by the number of days in the assessment period, unless paragraph (2) applies.

• (2) Where the disqualification period ends during an assessment period, the amount of the reduction for that assessment period is (subject to paragraph (6)) to be calculated by multiplying the daily reduction rate by the number of days in the assessment period which are within the disqualification period.

• (3) Subject to paragraphs (4) and (5), the daily reduction rate where regulation 36 applies is an amount which is equal to—

• (a) the monetary amount by which payments in respect of the earlier award were reduced in accordance with section 5B or 6 of the Fraud Act 2001 or, as the case may be, regulation 3, 3ZA[^f00055] or 17 of the Loss of Benefit Regulations 2002 in respect of the last complete week before the relevant date (within the meaning of regulation 36);

• (b) multiplied by 52;

• (c) divided by 365; and

• (d) rounded down to the nearest 10 pence.

• (4) Where the monetary amount by which payments in respect of the earlier award would have been reduced would, if the claimant had remained entitled to the earlier award, have changed during the disqualification period because of an order made under section 132 of the Social Security Administration (Northern Ireland) Act 1992 (annual up-rating of benefits)—

• (a) the daily reduction rate is to be calculated in accordance with paragraph (3), but on the basis of the new amount by which payments would have been reduced; and

• (b) any adjustment to the reduction of universal credit is to take effect from the first day of the first assessment period to start after the date of the change.

• (5) Where the earlier award was a joint-claim jobseeker’s allowance, the daily reduction rate is an amount which is equal to—

• (a) the amount of the standard allowance[^f00056] applicable to the joint claimants under regulation 38 of the Universal Credit Regulations (table showing amounts of elements);

• (b) multiplied by 12;

• (c) divided by 365;

• (d) reduced by 60%; and

• (e) rounded down to the nearest 10 pence.

• (6) The amount of the reduction under this regulation in respect of any assessment period is not to exceed the amount of the standard allowance which is applicable to the claimant in respect of that period.

Loss of benefit penalties transition from working tax credit

38

• (1) This regulation applies where an award of universal credit is made to a claimant who—

• (a) was previously entitled to working tax credit; and

• (b) is an offender, within the meaning of sections 36A or 36C of the Tax Credits Act 2002[^f00057].

• (2) Where this regulation applies, the Social Security (Loss of Benefit) Regulations (Northern Ireland) 2002 apply as if in regulation 3ZB of those Regulations—

• (a) in paragraph (1) at the beginning there were inserted “Subject to regulation 39 of the Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016,”;

• (b) “disqualification period” includes a disqualification period within the meaning of sections 36A(6) and 36C(5) of the Tax Credits Act 2002;

• (c) “offender” includes an offender within the meaning of the Tax Credits Act 2002; and

• (d) “offender’s family member” includes a person who is a member of the family (within the meaning of section 133(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00058]) of a person who is an offender within the meaning of the Tax Credits Act 2002.

Loss of benefits penalties maximum total reduction

39

Where regulations 36 and 38 both apply to a claimant, the total amount of a reduction of universal credit in respect of any assessment period under—

• (a) regulation 37; and

• (b) regulation 3ZB of the Social Security (Loss of Benefit) Regulations (Northern Ireland) 2002,

must not exceed the amount of the standard allowance[^f00059] which is applicable to the claimant in respect of that period.

SCHEDULE 1 — MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits Act 2002

1

Paragraphs 2 to 10 prescribe modifications to the application of the Tax Credits Act 2002 where regulation 11 of these Regulations applies.

2

In section 7 (income test)—

• (a) in subsection (3) before “current year income” in each place where it occurs, insert “notional”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) after subsection (4) insert—

(4A) In this section “the notional current year income” means— (a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the part tax year to which the claim relates, divided by the number of days in that part tax year, multiplied by the number of days in the tax year in which the part tax year is included and rounded down to the next whole number of pence; and (b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that part tax year, divided by the number of days in that part tax year, multiplied by the number of days in the tax year in which the part tax year is included and rounded down to the next whole number of pence.

3

In section 17 (final notice)—

• (a) in subsection (1)—

• (i) omit “the whole or”; and

• (ii) in sub-paragraph (a) before “tax year” insert “part”;

• (b) in subsection (3) before “tax year” insert “part”;

• (c) in subsections (4)(a) and (4)(b) for “current year” in both places where it occurs, substitute “current part year”;

• (d) in subsection (5)(a) for “current year” in both places where it occurs substitute “current part year”;

• (e) omit subsection (8).

4

In section 18 (decisions after final notice)—

• (a) in subsection (1), before “tax year” insert “part”;

• (b) omit subsections (6) to (9);

• (c) in subsection (10) for “subsection (1), (5), (6) or (9)” substitute “subsection (1) or (5)”;

• (d) in subsection (11)—

• (i) after “subsection (5)” omit “or (9)”;

• (ii) omit paragraph (a);

• (iii) in paragraph (b) omit “in any other case,”;

• (iv) before “tax year” in each place where it occurs, insert “part”.

5

In section 19 (power to enquire)—

• (a) in subsection (1)(a) and (b), before “tax year” insert “part”;

• (b) in subsection (3) before “tax year” insert “part”;

• (c) for subsection (5) substitute—

(5) “The relevant section 18 decision” means the decision under subsection (1) of section 18 in relation to the person or persons and the part tax year.

• (d) for subsection (6) substitute—

(6) “The relevant section 17 date” means the date specified for the purposes of subsection (4) of section 17 in the notice given to a person or persons under that section in relation to the part tax year.

• (e) in subsection (11) before “tax year” insert “part”;

• (f) in subsection (12) before “tax year” in each place where it occurs, insert “part”.

6

In section 20 (decisions on discovery)—

• (a) in subsection (1) before “tax year” insert “part”;

• (b) in subsection (4)(a) before “tax year” insert “part”;

• (c) in subsection (5)(b) before “tax year” insert “part”;

• (d) in subsection (6)—

• (i) before “tax year” insert “part”;

• (ii) in paragraph (a) for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”;

• (e) in subsection (7), before “tax year” in each place where it occurs, insert “part”.

7

In section 21 (decisions subject to official error) for “18(1), (5), (6) or (9)” substitute “18(1) or (5)”.

8

In section 23 (notice of decisions)—

• (a) in subsection (1) for “18(1), (5), (6) or (9)” substitute “18(1) or (5)”;

• (b) in subsection (3)—

• (i) after “18(1)” omit “or (6)”;

• (ii) for paragraph (b) substitute—

(b) the notice of the decision under subsection (1) of section 18,

9

In section 30(1) (underpayments) before “tax year” in each place where it occurs, insert “part”.

10

In section 38 (appeals)—

• (a) in subsection (1)(b) before “tax year” insert “part”;

• (b) for subsection (2) substitute—

(2) “The relevant section 18 decision” means the decision under subsection (1) of section 18 in relation to the person or persons and the tax credit for the part tax year.

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

11

Paragraphs 12 to 23 prescribe modifications to the application of the Tax Credits (Definition and Calculation of Income) Regulations 2002[^f00060] where regulation 11 of these Regulations applies.

12

In regulation 2(2) (interpretation) after the definition of “the Macfarlane Trusts” insert—

• “part tax year” means a period of less than a year beginning with 6th April and ending with the date on which the award of a tax credit terminated;

13

In regulation 3 (calculation of income of claimant)[^f00061]—

• (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)[^f00062] 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”.

14

In regulation 4 (employment income)[^f00063]—

• (a) in paragraph (1)(a) before “tax year” insert “part”;

• (b) in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;

• (c) in paragraph (1)(f) after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;

• (d) in paragraph (1)(h) after “week” insert “in the part tax year”;

• (e) in paragraph (1)(i) for “that year” substitute “the tax year” and after “ITEPA” insert “which is treated as received in the part tax year”;

• (f) in paragraph (1)(j) after “applies” insert “which is received in the part tax year”;

• (g) in paragraph (1)(l) for “that year” substitute “the tax year” and after “ITEPA” insert “in respect of which the charge arises in the part tax year”;

• (h) in paragraph (1)(m) after “paid” insert “in the part tax year”;

• (i) in paragraph (4) in the first sentence and in the title of Table 1, after “employment income” insert “received in the part tax year”;

• (j) in paragraph (5) after “calculating earnings” insert “received in the part tax year”.

15

In regulation 5 (pension income)[^f00064]—

• (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”.

16

In regulation 6 (trading income)[^f00065]—

• (a) re-number the existing regulation as paragraph (1);

• (b) in paragraph (1) (as so re-numbered)—

• (i) in sub-paragraph (a) for “taxable profits for the tax year” substitute “actual or estimated taxable profits attributable to the part tax year”;

• (ii) in sub-paragraph (b) for “taxable profit for the” substitute “actual or estimated taxable profit attributable to the part tax”;

• (c) after paragraph (1) insert—

(2) Actual or estimated taxable profits attributable to the part tax year (“the relevant trading income”) is to be calculated by reference to the basis period (determined by reference to paragraph 63 or paragraph 65 of Schedule 1 to the Finance Act 2022, whichever applies) ending with 5th April 2024. (3) The relevant trading income is to be calculated by— (a) taking the figure for the actual or estimated taxable income earned in the basis period referred to in sub-paragraph (2); (b) dividing that figure by the number of days in that period to give the daily figure; and (c) multiplying the daily figure by the number of days in the part tax year on which the trade, profession or vocation was carried on.

17

In regulation 7 (social security income)[^f00066]—

• (a) in paragraph (1) after “social security income” insert “received in the part tax year”;

• (b) in paragraph (3) in the opening words and in the title of Table 3, after “social security income” insert “received in the part tax year”.

18

In regulation 8 (student income)[^f00067] after “in relation to a student” insert “, any of the following which is received in the part tax year”.

19

In regulation 10 (investment income)[^f00068]—

• (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”.

20

In regulation 11(1) (property income)[^f00069]—

• (a) omit “annual”;

• (b) after “taxable profits” insert “for the part tax year”.

21

In regulation 12(1) (foreign income)[^f00070] before “year” insert “part tax”.

22

In regulation 13 (notional income) after “means income” insert “received in the part tax year”.

23

In regulation 18 (miscellaneous income)[^f00071] after “means income” insert “received in the part tax year”.

Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations

24

Paragraphs 25 to 27 prescribe modifications to the application of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002[^f00072] where regulation 11 of these Regulations applies.

25

In regulation 2 (interpretation)—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in the definition of “the relevant income” insert “as modified by the Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016” at the end.

26

In regulation 7(3) (determination of rate of working tax credit)[^f00073]—

• (a) in Step 1, in the definition of “MR”, after “maximum rate” insert “(determined in the manner prescribed at the date on which the award of the tax credit terminated)”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27

In regulation 8(3) (determination of rate of child tax credit)[^f00074]—

• (a) in Step 1, in the definition of “MR”, after “maximum rate” insert “(determined in the manner prescribed at the date on which the award of the tax credit terminated)”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modifications to the Tax Credits (Claims and Notifications) Regulations

28

Paragraphs 29 to 34 prescribe modifications to the application of the Tax Credits (Claims and Notifications) Regulations 2002[^f00075] where regulation 11 of these Regulations applies.

29

In regulation 4 (interpretation) omit paragraph (b)[^f00076].

30

Omit regulation 11 (circumstances in which claims to be treated as made)[^f00077].

31

Omit regulation 12 (further circumstances in which claims to be treated as made)[^f00078].

32

In regulation 13 (circumstances in which claims made by one member of a couple to be treated as also made by the other)—

• (a) in paragraph (1)[^f00079] after “prescribed by paragraph” omit “(2) or”;

• (b) omit paragraph (2)[^f00080].

33

In regulation 15(1)(c) (persons who die after making a claim)—

• (a) omit “the whole or” and “after the end of that tax year but”; and

• (b) for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”.

34

In regulation 33 (dates to be specified in notices)[^f00081]—

• (a) in paragraph (a) for the words from “not later than 31st July” to “if later”, substitute “not less than 30 days after the date on which the notice is given”;

• (b) omit paragraph (b) and the “and” which precedes it.

Modification to the Tax Credits (Payment by the Commissioners) Regulations

35

Paragraph 36 prescribes a modification to the application of the Tax Credits (Payment by the Commissioners) Regulations 2002[^f00082] where regulation 11 of these Regulations applies.

36

Omit regulation 7 (prescribed circumstances for certain purposes)[^f00083].

Modification to the Tax Credits (Residence) Regulations

37

Paragraph 38 prescribes a modification to the application of the Tax Credits (Residence) Regulations 2003[^f00084] where regulation 11 of these Regulations applies.

38

In regulation 3(5)(a) (circumstances in which a person is treated as not being in the United Kingdom)[^f00085], omit “under regulation 11 or 12 of the Tax Credits (Claims and Notifications) Regulations 2002 or otherwise”.

Signed

Signed by the authority of the Secretary of State for Work and Pensions

Freud — Minister of State, — Department for Work and Pensions — 5th May 2016

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make provision for the second phase of the replacement of certain “existing benefits” by universal credit, a new benefit established by the Welfare Reform (Northern Ireland) Order (“the Order” S.I. 2015/2006 (N.I. 1)). The existing benefits are income-based jobseeker’s allowance, income-related employment and support allowance, income support, housing benefit, working tax credit and child tax credit.

Part 2 of the Regulations makes provision about claimants who move from existing benefits to universal credit and, in particular, about how matters which are relevant to the award of an existing benefit are to have effect in relation to an award of universal credit.

Regulation 3 prevents a claimant who is entitled to universal credit from also being entitled to income support, housing benefit, tax credits or state pension credit (subject to limited exceptions). Provision to similar effect is made in relation to old style JSA and old style ESA by virtue of an order made under Article 2(2) of the Order, which bring into operation repeals of the legislation relating to those benefits. In these Regulations, references to old style JSA and old style ESA are to the versions of jobseeker’s allowance and employment and support allowance which include an income-based, or income-related allowance.

Universal credit claimants are excluded from claiming income support, housing benefit or tax credits by regulation 4, except in certain cases where notice of intention to claim has previously been given, or a defective claim has previously been made, and entitlement will run from a date before the claimant became entitled to universal credit. Again, similar provision is made in relation to old style JSA and old style ESA by virtue of an order made under Article 2(2) of the Order, which bring into operation repeals of the legislation relating to those benefits.

Under regulation 5, most awards of income support and housing benefit to a claimant who has formed a couple with a universal credit claimant will terminate on the day before the first date of entitlement to universal credit. Awards of tax credits will terminate in accordance with the Tax Credits Act 2002 (c.21) as a result of the claimant’s change of relationship status. Similar provision is made by regulation 6 in relation to other claimants, although in this case awards of tax credits also terminate, by virtue of regulation 6, on the day before the first date of entitlement to universal credit (or, where no award of universal credit is made, on the day before the first date on which the claimant would have been entitled to universal credit if all the applicable conditions had been met). Regulation 9 provides for a claimant to be treated as entitled to an award of a tax credit in certain cases, for the purposes of regulations 5 and 6. Entitlement to old style JSA and old sytle ESA will similarly terminate (in so far as the awards are of an income-based or income-related allowance) by virtue of an order made under Article 2(2) of the Order.

Regulation 7 provides, in certain cases, for entitlement to some welfare benefits to be disregarded for the purposes of the benefit cap during the claimant’s first assessment period for universal credit. This will apply where a claimant is entitled to universal credit from a date before the date on which they made a claim, or were treated as making a claim, and they were previously entitled to housing benefit (which may already have been subject to the benefit cap). Overpayments of existing benefits (other than tax credits or joint-claim jobseeker’s allowance) which may arise on transition to universal credit will be off-set against entitlement to universal credit, under regulation 8.

Where a claim for universal credit is made by a claimant who was previously entitled to a tax credit, regulation 10 provides for the Tax Credits Act 2002 to apply to that claimant with certain modifications, so that any overpayments of tax credits may be treated as overpayments of universal credit and appropriate time limits apply in relation to the imposition of penalties.

Regulation 11 provides for the amount of a tax credit claim to which a claimant is entitled to be finalised before the end of the tax year in which the award terminates, if the claimant has claimed universal credit during the tax year. Normally entitlement to tax credits is finalised after the end of the tax year in question, Regulation 11(1) and (2), along with the Schedule to these Regulations, provide for the modification of the Tax Credits Act 2002 (c. 21) and regulations made under that Act, to allow for in-year finalisation. Regulation 11(3) gives a discretion to the Commissioners for Her Majesty’s Revenue and Customs to finalise entitlement to a tax credit after the end of the tax year in any case, or category of cases, where they consider that it is not reasonably practicable to apply the modified legislation.

Regulation 12 deals with appeals which are determined, and decisions about existing benefits which are revised or superseded, after the appellant has become entitled to universal credit. Entitlement to income support, housing benefit or a tax credit arising from an appeal, revision or supersession will terminate in accordance with regulation 5 or 6 and a decision made about entitlement to universal credit may be revised to take account of any findings of fact by the appeal body. Regulation 13 relates to the situation where a claimant successfully appeals a decision that they are not entitled to universal credit, or such a decision is revised, after the claimant has become entitled to income support, housing benefit or a tax credit. In this case, the award of the existing benefit terminates at the beginning of the first day of entitlement if there would otherwise be an overlap with the award of universal credit.

Where a claim for universal credit is made by a claimant who was previously entitled to an existing benefit, regulation 14 modifies the application of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2016 (S.R. 2016 No. 220) in relation to the claimant. The effect is that the time for claiming universal credit may be extended by up to one month, if the claimant was not given advance notice of termination of the award of existing benefit. Under regulation 15, a person who has been appointed to act on behalf of a claimant in relation to existing benefits may be treated as having been appointed to act on their behalf in relation to universal credit and vice versa.

Regulation 16 provides that claimants migrating from existing benefits to universal credit will not be required to serve the 7 waiting days. Waiting days apply to claims for universal credit where the claimant, or either of the joint claimants, on the first day of the period in respect of which they make the claim, is subject to all work-related requirements under Article 27 of the Order, or is not so subject only because they have limited capability for work.

Where a claim for universal credit is made by a claimant who was entitled to an existing benefit before they became entitled to universal credit, regulation 17 allows the claimant to apply for an advance payment of universal credit during their first assessment period. Repayment is by reduction of subsequent payments. Where certain deductions were made from an award of an existing benefit, regulation 18 allows deductions in respect of the same items to be made from an award of universal credit without the need for consents which might otherwise be required.

Regulation 19 provides that a claimant may be treated as having limited capability for work, or limited capability for work and work-related activity, for the purposes of an award of universal credit, if they were previously entitled to the work-related activity component, or the support component, of old style ESA. Where a claimant was in the process of assessment of their capability for work in connection with an award of old style ESA at the time that award terminated, the assessment period for universal credit will be adjusted accordingly, under regulation 20. Similar provision is made in regulation 22, in respect of claimants who were not entitled to old style ESA, but who were entitled to credits of contributions and earnings on the grounds of limited capability for work.

Where an award of universal credit immediately follows an award of jobseeker’s allowance and the last day of that award was in an extended period of sickness, under regulation 21, the universal credit award may include an element for limited capability for work or work-related activity only after a period of 13 weeks starting on the first day of that extended period of sickness.

Transition to universal credit from existing incapacity benefits is dealt with in regulations 23 to 26. Transition from income support awarded on the grounds of incapacity for work or disability is dealt with in regulation 23 and transition from incapacity benefit or severe disablement allowance is dealt with in regulations 24 to 26. In both cases, the limited capability for work or limited capability for work and work-related activity elements may be included in an award of universal credit with effect from the start of the first assessment period, if the claimant is subsequently assessed as having limited capability for work or, in the case of a claimant approaching pensionable age, is entitled to certain other benefits. Similar provision is made in regulations 25 and 26 in respect of claimants who were not entitled to an incapacity benefit, but who were entitled to credits of earnings under the Social Security (Credits) Regulations (Northern Ireland) 1975 (S.R. 1975 No. 113) on the grounds of incapacity for work.

Regulation 29 ensures that payments may not be made as part of an award of universal credit in respect of a young person who is entitled to existing benefits in their own right.

Where a universal credit claimant or their partner was previously entitled to old style JSA, old style ESA or income support, regulation 30 allows for any support for housing costs which was included in that award, or time spent waiting to qualify for such support, to be carried over to the award of universal credit, if the claimant is entitled to the universal credit housing element.

Regulations 31 to 35 deal with the treatment of any sanctions which have been imposed on awards of old style JSA and old style ESA, prior to transition to universal credit. Current sanctions will continue to have effect by way of deductions from the award of universal credit and past sanctions will be taken into account for the purposes of determining the sanction applicable to any future sanctionable failure. However, where there is a period of entitlement to an existing benefit between two periods of entitlement to universal credit, any sanctions arising prior to that intervening period will not be taken into account.

Where a claimant moves to universal credit within one month of the end of an award of an existing benefit and is subject to a loss of benefit penalty, regulations 36 and 37 provide that the penalty will in most cases continue on the basis of the rate applicable to the existing benefit for the remainder of the disqualification period. The usual rules relating to calculation of penalties within universal credit will not apply.

An assessment has been made of the impact of Universal Credit. Copies of the impact assessment may be obtained from the Better Regulation Unit of the Department for Work and Pensions, 2D Caxton House, Tothill Street, London, SW1 9NA. It is also available alongside this instrument and the Explanatory Memorandum on www.legislation.gov.uk.

Footnotes

[^f00001]: S.I. 2015/2006 (N.I. 1); for the meaning of “prescribed” and “Regulations” see Article 5.

[^f00002]: S.R. 1987 No. 465.

[^f00003]: S.I. 1995/2705 (N.I. 15).

[^f00004]: S.R. 1996 No. 198.

[^f00005]: S.I. 1998/1506 (N.I. 10).

[^f00006]: S.R. 2006 No. 405.

[^f00007]: S.R. 2006 No. 406.

[^f00008]: 2007 c. 2 (N.I.).

[^f00009]: S.R. 2008 No. 280.

[^f00010]: S.R. 2010 No. 312.

[^f00011]: S.R. 2016 No. 220.

[^f00012]: S.R. 2016 No. 216.

[^f00013]: 2002 c. 21.

[^f00014]: Subsection (2B) was inserted by paragraph 3(3) of Schedule 7 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) and repealed by Part 1 of Schedule 12 to the Order.

[^f00015]: See Article 46 of the 2015 Order for the meaning of “couple”.

[^f00016]: 1954 c. 33 (N.I.).

[^f00018]: A person who is entitled to universal credit is not entitled to old style JSA or old style ESA (other than in certain circumstances where the person is a member of a couple at the time of entitlement), by virtue of orders made under Article 2 of the Order, which brings into operation repeals of the legislation relating to those benefits.

[^f00023]: S.R. 1987 No. 459.

[^f00024]: In which case, see regulation 77 of the 2006 Regulations as amended and regulation 57 of the 2006 (SPC) Regulations as amended.

[^f00025]: S.R. 1988 No. 142.

[^f00030]: 2000 c.4 (N.I.).

[^f00031]: Section 21A was inserted by S.I. 2014/886.

[^f00032]: Regulation 34A was inserted by regulation 2(2) of S.R. 1988 No. 67 and amended by regulation 7(b) of S.R. 1988 No. 141, regulation 3(7) of S.R. 1988 No. 369, regulation 3 of S.R. 1992 No. 271 and regulation 2(2) of S.R. 2001 No. 22. Schedule 8A was inserted by regulation 2(3) of S.R. 1988 No. 67.

[^f00034]: For cases where those sections do not apply, see Regulation 7 of the 2008 Regulations as amended.

[^f00035]: Regulation 55ZA was inserted by regulation 2(5) of S.R. 2015 No. 138.

[^f00036]: S.R. 2016 No. 218.

[^f00039]: Regulation 30 was amended by regulation 9(8) of S.R. 2010 No. 200.

[^f00040]: See Articles 83-85 of the Order.

[^f00041]: 2001 c. 1.

[^f00042]: S.I. 2011/517.

[^f00043]: 1992 c. 7 (N.I.).

[^f00044]: Schedule 2 is modified in relation to certain persons by S.R. 2008 No. 503, as amended by S.R. 2009 No. 426. Paragraph 15 was amended by regulation 4(8)(c) of S.R. 2008 No. 428. Paragraph 16 was amended by regulation 5 of S.R. 2006 No. 407.

[^f00045]: Schedule 6 is modified in relation to certain persons by S.R. 2008 No. 503, as amended by S.R. 2009 No. 426

[^f00046]: S.R. 1987 No. 459; Schedule 3is modified in relation to certain persons by S.R. 2008 No. 503, as amended by S.R. 2009 No. 426. Paragraph 16 was amended by regulation 2(8)(c) of S.R. 2008 No. 248; Paragraph 17 was amended by regulation 5 of S.R. 2006 No. 407.

[^f00047]: Paragraph 13 was amended by regulation 29(5) of S.R. 1996 No. 358, regulation 2(18)(a) of S.R. 1996 No. 503, regulation 7(2) of S.R. 1997 No. 165, regulation 13(3) of S.R. 1997 No. 541, regulation 11(4) of S.R. 1998 No. 324, regulation 2(6) of S.R. 1999 No. 107, regulation 2(2) of S.R. 1999 No. 315, Article 9(17)(b) of S.R. 1999 No. 428 (C. 32), paragraph 54(8)(b), (c), (d) and (e) of S.R. 2000 No. 350, regulation 12(b) of S.R. 2001 No. 78, regulation 9(b)(ii)(bb) and (iii) of S.R. 2001 No. 151, regulation 5 of S.R. 2002 No. 128, regulation 32(b) of S.R. 2003 No. 191, regulation 4(7) of S.R. 2005 No. 424, regulation 13(12)(b) of S.R. 2006 No. 359, regulation 4(14) of S.R. 2008 No. 112, regulation 19(25)(e) of S.R. 2008 No. 286, regulation 3(5) of S.R. 2008 No. 290, regulation 4(8)(b) of S.R. 2008 No. 428, regulation 2(10) of S.R. 2009 No. 141, regulation 7(8) of S.R. 2011 No. 135 and regulation 10(11)(b) of S.R. 2011 No. 357.

[^f00048]: Paragraph 15 was amended by regulation 3(30)(d) of S.R. 2008 No. 413, regulation 14(10)(b), (c) and (d) of S.R. 2011 No. 135, regulation 21(15) of S.R. 2011 No. 357and regulation 5(7) of S.R. 2011 No. 368.

[^f00049]: Paragraph 14 was amended by regulation 2(3)(i) of S.R. 1995 No. 434, regulation 24(b) of S.R. 1996 No. 199, regulation 5(10)(b) of S.R. 1996 No. 405, regulation 16(3) of S.R. 1997 No. 541, regulation 3(5) of S.R. 1998 No. 182, regulation8(4)(b) of S.R. 1998 No. 324, regulation 3 of S.R. 1999 No. 107, regulation 2(1) of S.R. 1999 No. 315, Article 7(11)(b)(i) and (ii) of S.R. 1999 No. 472 (C. 36), regulation 3(5) of S.R. 2000 No. 241, regulation 6 of S.R. 2001 No. 78, regulation 12(b)(ii)(bb) and (iv), regulation 5 of S.R. 2002 No. 128, regulation 24(6)(d) of S.R. 2003 No. 191, regulation 2(7) of S.R. 2005 No. 424, regulation 5(6)(b) of S.R. 2006 No. 359, regulation 2(9)(b)(ii) and (15) of S.R. 2008 No. 112, regulation 2(8)(b) of S.R. 2008 No. 248, regulation 12(11)(f) of S.R. 2008 No. 286 and regulation 3(7) of S.R. 2011 No. 135.

[^f00050]: Regulation 63 was amended by regulation 10(8) of S.R. 2011 No. 265.

[^f00051]: Regulation 3ZB was inserted by regulation 9 of S.R. 2016 No. 225.

[^f00052]: 2001 c.17 (N.I.).

[^f00053]: S.R. 2002 No. 79.

[^f00054]: Regulation 1A was inserted and regulation 2 was substituted by regulation 2(3) of S.R. 2011 No. 291.

[^f00055]: Regulation 3ZA was inserted by regulation 8 of S.R. 2016 No. 225.

[^f00056]: See Article 14 of the Order.

[^f00057]: Sections 36A and 36C were inserted by section 120 of the Welfare Reform Act 2012 (c. 5).

[^f00058]: 1992 c. 4; The definition of “family” was amended by paragraph 46 of Schedule 24 to the Civil Partnership Act 2004 (c.33)

[^f00059]: See Article 14 of the Order

[^f00060]: S.I. 2002/2006.

[^f00061]: Regulation 3 was amended by S.I. 2003/732 and 2815, 2006/745 and 766, 2007/824 and 1305 and 2014/658.

[^f00062]: Paragraph (6A) was inserted by S.I. 2003/732 and amended by S.I. 2007/824.

[^f00063]: Regulation 4 was amended by S.I. 2003/732 and 2815, 2004/762 and 2663, 2006/766, 2007/824, 2008/604 and 2169, 2009/2887, 2010/2494, 2012/848 and 2014/658.

[^f00064]: Regulation 5 was amended by S.I. 2003/732, 2006/745 and 766, 2008/604 and 2010/2914.

[^f00065]: Regulation 6 was amended by S.I. 2006/766.

[^f00066]: Regulation 7 was amended by S.I. 2003/732 and 2815, 2008/1879, 2009/697, 2010/2494 and 2014/658.

[^f00067]: Regulation 8 was amended by S.I. 2003/2815, 2006/766, 2008/2169 and 2012/848.

[^f00068]: Regulation 10 was amended by S.I. 2003/732 and 2815, 2006/766, 2007/824 and 2010/751.

[^f00069]: Regulation 11(1) was amended by S.I. 2003/2815 and 2006/766.

[^f00070]: Regulation 12(1) was amended by S.I. 2006/766.

[^f00071]: Regulation 18 was amended by S.I. 2006/766.

[^f00072]: S.I. 2002/2008.

[^f00073]: Regulation 7(3) was amended by S.I. 2008/796, 2011/1035 and 2012/849.

[^f00074]: Regulation 8(3) was amended by S.I. 2011/1035 and 2012/849.

[^f00075]: S.I. 2002/2014.

[^f00076]: Regulation 4(b) was amended by S.I. 2009/697.

[^f00077]: Regulation 11 was amended by S.I. 2004/762, 2008/604, 2009/697 and 2010/751.

[^f00078]: Regulation 12 was amended by S.I. 2010/751 and 2914.

[^f00079]: Regulation 13(1) was amended by S.I. 2005/2919 and 2008/2169.

[^f00080]: Regulation 13(2) was amended by S.I. 2005/2919and 2010/751.

[^f00081]: Regulation 33 was substituted by S.I. 2004/762 and amended by S.I. 2007/824.

[^f00082]: S.I. 2002/2173.

[^f00083]: Regulation 7 was amended by S.I. 2005/2200.

[^f00084]: S.I. 2003/654.

[^f00085]: Regulation 3(5) was substituted by S.I. 2004/1243.

CHAPTER A1 — ENTITLEMENT TO CLAIM UNIVERSAL CREDIT

Department discretion to determine that claims for universal credit may not be made

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 3 — ARRANGEMENTS REGARDING CHANGES TO THE CHILD ELEMENT

Restriction on claims for universal credit during the interim period

40

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Availability of the child element where maximum exceeded - transitionally protected children and qualifying young persons

41

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Availability of the child element where maximum exceeded – continuation of exception from a previous award of child tax credit, income support or old style JSA

42

• (1) Where—

• (a) the claimant (“C”) is the step-parent of a child or qualifying young person (“A”); and

• (b) within the 6 months immediately preceding the first day on which C became entitled to an award of universal credit, C had an award of child tax credit, income support or old style JSA in which an exception corresponding with an exception under paragraph 2, 3, 5 or 6 of Schedule 12 to the Universal Credit Regulations (availability of the child element where maximum exceeded – exceptions) applied in respect of A,

paragraph 6 of that Schedule is to apply as if sub-paragraph (c) of that paragraph were satisfied, despite the fact that the previous award was not an award of universal credit.

• (2) In this regulation “step-parent” has the same meaning as in the Universal Credit Regulations.

Evidence for non-consensual conception where claimant previously had an award of child tax credit

43

• (1) This regulation applies for the purposes of paragraph 5 of Schedule 12 to the Universal Credit Regulations (exception for non-consensual conception).

• (2) The Department may treat the condition in sub-paragraph (3)(a) of paragraph 5 as met if the Department is satisfied that the claimant has previously provided the evidence referred to in that sub-paragraph to the Commissioners for her Majesty's Revenue and Customs for the purposes of the corresponding exception in relation to child tax credit.

Abolition of higher amount of the child element for first child or qualifying young person – saving where claimant responsible for a child or qualifying young person born before 6th April 2017

44

Article 10 (5)(b) of the Welfare Reform and Work (Northern Ireland) Order 2016 (which amends the Universal Credit Regulations by omitting the amount of the child element payable for the first child or qualifying young person) does not apply where the claimant is responsible for a child or qualifying young person born before 6th April 2017.

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

Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations

Modifications to the Tax Credits (Claims and Notifications) Regulations

Modification to the Tax Credits (Payment by the Commissioners) Regulations

Modification to the Tax Credits (Residence) Regulations

Editorial notes

[^key-5ee09f4a1a42d0c454a2e59006649175]: Reg. 1 coming into operation in accordance with reg. 1

[^key-404c6719223998bec7ac4be2135e2336]: Sch. para. 1 coming into operation in accordance with reg. 1

[^key-f95175e027f40bcb52fb34d3f1ce149a]: Sch. para. 10 coming into operation in accordance with reg. 1

[^key-7a9459e416c4d5e7d8fea2b40b2bda12]: Sch. para. 11 coming into operation in accordance with reg. 1

[^key-5cffdb3131b331e2034e0b3e1c4b05e2]: Sch. para. 23 coming into operation in accordance with reg. 1

[^key-b9bf30cd7c383d53b7b61a4030a7c136]: Sch. para. 24 coming into operation in accordance with reg. 1

[^key-b8e0402cd3ea471e3b7b8e02c75295ce]: Sch. para. 27 coming into operation in accordance with reg. 1

[^key-180ae5a025f1dd265aa1289420434c3d]: Sch. para. 28 coming into operation in accordance with reg. 1

[^key-2824c43ed37597003b5001e8edabffa4]: Sch. para. 34 coming into operation in accordance with reg. 1

[^key-ebea41ab87d614bd77ed6be25d9845cb]: Sch. para. 36 coming into operation in accordance with reg. 1

[^key-1c7ce6feceda664fb8ea681c59f645d3]: Sch. para. 35 coming into operation in accordance with reg. 1

[^key-5e86ff281b71202e7ed8e71885bf0b5b]: Sch. para. 38 coming into operation in accordance with reg. 1

[^key-841d7dbbb3262475895c5b0f0897e1d2]: Sch. para. 37 coming into operation in accordance with reg. 1

[^key-8db53067a0484df6576e1324bb925827]: Reg. 2 coming into operation in accordance with reg. 1

[^key-7a97c6c28739cf583ca5eef9c29030da]: Reg. 10 coming into operation in accordance with reg. 1

[^key-13db84bed9049072441d00753880d9c1]: Reg. 11 coming into operation in accordance with reg. 1

[^key-14efc24f6d38e2217dd10f90c956ef40]: Reg. 14 coming into operation in accordance with reg. 1

[^key-90eb75a67563f0bb7e13fc51f369f5bf]: Reg. 19 coming into operation in accordance with reg. 1

[^key-aa2a6a2aee60887d5fed2937cb1e486e]: Reg. 20 coming into operation in accordance with reg. 1

[^key-5bb571bc92dda23a86448f4a697c170d]: Reg. 21 coming into operation in accordance with reg. 1

[^key-fe8e7c3640e2a2ee42849b785ef2433f]: Reg. 22 coming into operation in accordance with reg. 1

[^key-52d56b4618006a7f52c811a7805bcebe]: Reg. 23 coming into operation in accordance with reg. 1

[^key-7280fb0056a3d63e76f38c1d6117a536]: Reg. 24 coming into operation in accordance with reg. 1

[^key-13b247a47d1c19dce6de40a53abf6b24]: Reg. 25 coming into operation in accordance with reg. 1

[^key-76b661bfa1612f03b2aaeb1273e29047]: Reg. 27 coming into operation in accordance with reg. 1

[^key-1d97b44a2fa26e26736407cf780d99a1]: Reg. 28 coming into operation in accordance with reg. 1

[^key-a6495445a9f667cb59c0b9220ee8f4dc]: Reg. 35 coming into operation in accordance with reg. 1

[^key-7ba06bbc8b3bff96d6d09c9759502a99]: Reg. 36 coming into operation in accordance with reg. 1

[^key-e4e1d8df540c4b8351ded8abc55198b5]: Reg. 7 coming into operation in accordance with reg. 1

[^key-c7fdd3ac748e4bc08e277f0797deb6d4]: Reg. 8 coming into operation in accordance with reg. 1

[^key-a5c091aee8595a05fe677318cbeee691]: Reg. 33 coming into operation in accordance with reg. 1

[^key-a352b7156ff326de7847658f39fd6753]: Reg. 34 coming into operation in accordance with reg. 1

[^key-0ca0c1c9c6c9dda8fae2a529883fa73d]: Reg. 30 coming into operation in accordance with reg. 1

[^key-a58fb4abba7650d6b13710998c590974]: Reg. 3 coming into operation in accordance with reg. 1

[^key-f8dcf10b0a8ea0d27178598219d950dd]: Reg. 5 coming into operation in accordance with reg. 1

[^key-e3f5cde27e357d2b52611bc73c70b76f]: Reg. 6 coming into operation in accordance with reg. 1

[^key-d12e87f1e96521ec5df001c9cfc6fc68]: Reg. 9 coming into operation in accordance with reg. 1

[^key-a6cbffba2307fc10a5f8592a0ce66eda]: Reg. 13 coming into operation in accordance with reg. 1

[^key-f5b53dad6bb49aa8ddd21b1615d99984]: Reg. 12 coming into operation in accordance with reg. 1

[^key-67cd8a40ca91bd1a2cad9b870387fde5]: Reg. 15 coming into operation in accordance with reg. 1

[^key-556092614b7e2c3f252f6f4973c34d26]: Reg. 17 coming into operation in accordance with reg. 1

[^key-7aaf359e04bf92318f38eb5edb5c618f]: Reg. 18 coming into operation in accordance with reg. 1

[^key-b180fab3107d0db74831659616a6a993]: Reg. 26 coming into operation in accordance with reg. 1

[^key-382ec8800188381d02f1a77dc769333b]: Reg. 29 coming into operation in accordance with reg. 1

[^key-0c6c53e98aae1983bf43cd5fa8a8514e]: Reg. 31 coming into operation in accordance with reg. 1

[^key-96a02945fdaccc0944cf1c0e14fd0463]: Reg. 32 coming into operation in accordance with reg. 1

[^key-055519e96d278b9d75a83bef0e9b62db]: Reg. 37 coming into operation in accordance with reg. 1

[^key-2750af7d3d4056fb37bed67c2dc1bd21]: Reg. 38 coming into operation in accordance with reg. 1

[^key-31a32ac9ce483833d29ec308e15cfb8f]: Reg. 39 coming into operation in accordance with reg. 1

[^key-b44b0fdaf324a86c0821fca820c2d822]: Sch. para. 2 coming into operation in accordance with reg. 1

[^key-0264557d4a7d7b14ce00c50cb642ccc7]: Sch. para. 3 coming into operation in accordance with reg. 1

[^key-61842232c2962416061a1a6f08178af1]: Sch. para. 4 coming into operation in accordance with reg. 1

[^key-dc815a83bda56f4d59a438f131decb19]: Sch. para. 5 coming into operation in accordance with reg. 1

[^key-dc635b1fdf8f8604953cff6587cc3386]: Sch. para. 6 coming into operation in accordance with reg. 1

[^key-64e18153e21d9ab6d31a326c02986168]: Sch. para. 7 coming into operation in accordance with reg. 1

[^key-72aa8262acb364a4521d83da94ac7f7c]: Sch. para. 8 coming into operation in accordance with reg. 1

[^key-6434cb2d82f4f9460e4e1d06bced9e57]: Sch. para. 9 coming into operation in accordance with reg. 1

[^key-0964be5bdedf520c480e3716d3a74fc1]: Sch. para. 12 coming into operation in accordance with reg. 1

[^key-7283563c8ce68efdf54913dea846954d]: Sch. para. 13 coming into operation in accordance with reg. 1

[^key-996019ed07429408e36c0e5d3c0f1a73]: Sch. para. 14 coming into operation in accordance with reg. 1

[^key-11caaca68be9d4e555b75a6ff3fc9c00]: Sch. para. 15 coming into operation in accordance with reg. 1

[^key-d975507343cbc919a9d24ccd47a33e43]: Sch. para. 16 coming into operation in accordance with reg. 1

[^key-b73176fba43d7166463b54b2a533b7dd]: Sch. para. 17 coming into operation in accordance with reg. 1

[^key-5a1788a4bcbea3779c1c9520976471e0]: Sch. para. 18 coming into operation in accordance with reg. 1

[^key-aacee3fe38534a4084543f87bd785500]: Sch. para. 19 coming into operation in accordance with reg. 1

[^key-c9b45d06b365afba736b4c116e16c3b3]: Sch. para. 20 coming into operation in accordance with reg. 1

[^key-b82142f36d029aef885263f2c624d8f0]: Sch. para. 21 coming into operation in accordance with reg. 1

[^key-156661e501e98deaf92c389dea968f58]: Sch. para. 22 coming into operation in accordance with reg. 1

[^key-ed6cbeefebf7bd5ffa6aae2484607dac]: Sch. para. 25 coming into operation in accordance with reg. 1

[^key-757bf766208c6cf6a6134c62c9a4f5a5]: Sch. para. 26 coming into operation in accordance with reg. 1

[^key-d35a9edeb507f4d94d267473a0e840d6]: Sch. para. 29 coming into operation in accordance with reg. 1

[^key-ac3a0b3b40c37cf9fe67ce832e36106c]: Sch. para. 30 coming into operation in accordance with reg. 1

[^key-aaca1b7e8f6ab01df2d6953d1e9e29b1]: Sch. para. 31 coming into operation in accordance with reg. 1

[^key-03f10a1459bc90d833726cab5887bac0]: Sch. para. 32 coming into operation in accordance with reg. 1

[^key-3735978c84d8962e7e532530a5b5ed66]: Sch. para. 33 coming into operation in accordance with reg. 1

[^key-2a455c2db41407bca3a85be67d12e5d8]: Pt. 3 inserted (coming into operation in accordance with reg. 1(3) of the amending Rule) by The Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/79), regs. 1(3), 3(3)

[^key-efd1470785fff1980edd1d6e3baeda86]: Pt. 2 Ch. A1 inserted (coming into operation in accordance with reg. 1(9) of the amending Rule) by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/116), regs. 1(9), 12(2)

[^key-3a48b44fc17a6fc6b32aab8ffa34171b]: Words in reg. 2 inserted (coming into operation in accordance with reg. 1(3) of the amending Rule) by The Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/79), regs. 1(3), 3(2)

[^key-f1d2065db9eec2c937dfe99e3115efa8]: Words in reg. 7(1)(a) substituted (coming into operation in accordance with reg. 1(4) of the amending Rule) by The Benefit Cap (Housing Benefit and Universal Credit) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/375), regs. 1(4), 5(a)

[^key-0b5e2a6f75dad285ec5b63262f6e81d3]: Words in reg. 7(2) substituted (coming into operation in accordance with reg. 1(4) of the amending Rule) by The Benefit Cap (Housing Benefit and Universal Credit) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/375), regs. 1(4), 5(b)

[^key-f41db63754935b2dca59550c29ca42f4]: Words in reg. 8(1)(a) inserted (coming into operation in accordance with reg. 1(9) of the amending Rule) by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/116), regs. 1(9), 12(3)

[^key-4bc5b6567fed4dc7d20e377fb060ef12]: Reg. 10(3)(a)(ii) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 8(2)(a)

[^key-6e4924e2b45f602ac4179380d3eb3d06]: Reg. 10(3)(b) omitted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 8(2)(b)

[^key-de19a3afe183116586b4de26b8c05a6b]: Reg. 10(4) omitted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 8(3)

[^key-a25d6aa3386081686ecac433ca63cd6c]: Reg. 19(1)(b) substituted (coming into operation in accordance with reg. 1(2) of the amending Rule) by The Universal Credit (Miscellaneous Amendments and Transitional and Savings Provisions) Regulations (Northern Ireland) 2017 (S.R. 2017/146), regs. 1(2), 3(2)(a) (with Sch. 2)

[^key-e1fcf7e1a7a71b7906e658fe239b09d7]: Words in reg. 19(2) substituted (coming into operation in accordance with reg. 1(2) of the amending Rule) by The Universal Credit (Miscellaneous Amendments and Transitional and Savings Provisions) Regulations (Northern Ireland) 2017 (S.R. 2017/146), regs. 1(2), 3(2)(b)(i) (with Sch. 2)

[^key-079902af2662e66a5bf03978dbfff3a6]: Reg. 19(2)(a) omitted (coming into operation in accordance with reg. 1(2) of the amending Rule) by virtue of The Universal Credit (Miscellaneous Amendments and Transitional and Savings Provisions) Regulations (Northern Ireland) 2017 (S.R. 2017/146), regs. 1(2), 3(2)(b)(ii) (with Sch. 2)

[^key-cf774c8bc6d0b1975a70279c428c7cab]: Words in reg. 19(2)(b) omitted (coming into operation in accordance with reg. 1(2) of the amending Rule) by virtue of The Universal Credit (Miscellaneous Amendments and Transitional and Savings Provisions) Regulations (Northern Ireland) 2017 (S.R. 2017/146), regs. 1(2), 3(2)(b)(iii) (with Sch. 2)

[^key-3f929255754d0fe997bdee828a31da95]: Reg. 19(3) omitted (coming into operation in accordance with reg. 1(2) of the amending Rule) by virtue of The Universal Credit (Miscellaneous Amendments and Transitional and Savings Provisions) Regulations (Northern Ireland) 2017 (S.R. 2017/146), regs. 1(2), 3(2)(c) (with Sch. 2)