5(1)  Except as provided in paragraph (2), a claimant is not entitled to–

(a)[not relevant to tax credits;]

(ab)[not relevant to tax credits;]

(b)[not relevant to tax credits;]

(c)a tax credit; or

(d)[not relevant to tax credits.]

in respect of any period when the claimant is entitled to universal credit.

5(2)  Entitlement to universal credit does not preclude the claimant from entitlement–

(a)[not relevant to tax credits;]

(b)during the first assessment period for universal credit, where the claimant is a new claimant partner, to–

(i)[not relevant to tax credits;]

(ii)[not relevant to tax credits;]

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