Abolition of benefits

Legislation/Regulatory – WRA2012 s. 33

Benefit entitlement condition

Legislation/Regulatory – SGCA2017 Sch. 2, para. 6

Cash basis for unincorporated businesses

Commentary – Hardman's Tax Rates and Tables ¶3-260

Exemption

Legislation/Regulatory – FA2013 s. 13

Increases due to attainment of a particular age

Legislation/Regulatory – WRA2012 Sch. 2, para. 24, 50

Introduction

Legislation/Regulatory – SI 2013/386 reg. 1, 2

Migration to

Awards

Legislation/Regulatory – WRA2012 Sch. 6, para. 4

Gap in entitlement to existing benefit

Legislation/Regulatory – WRA2012 Sch. 6, para. 7

Replacement of tax credits

Legislation/Regulatory – WRA2012 Sch. 6, para. 1, 6

Work-related requirements and sanctions

Legislation/Regulatory – WRA2012 Sch. 6, para. 5

Personal injury trusts (means testing)

Commentary – 22.2.1

Rates

Commentary – Hardman's Tax Rates and Tables ¶3-790

Special FHLs rules do not apply

Commentary – 1.14

Termination of awards

Legislation/Regulatory – SI 2013/386 reg. 16

Transitional provisions

Exclusion of entitlement to certain benefits

Legislation/Regulatory – SI 2014/1230 reg. 5

Ongoing awards

Legislation/Regulatory – SI 2014/1230 reg. 11

Overview

Legislation/Regulatory – SI 2014/1230 reg. 1, 2

Revocation and savings

Legislation/Regulatory – SI 2014/1230 reg. 3