Eligibility

Conditions

Commentary – Tax Reporter ¶435-310

In the UK

Commentary – Tax Reporter ¶435-320

Power to make provision

Legislation/Regulatory – SGCA2017 Sch. 2, para. 8

Treasury regulations

Legislation/Regulatory – SGCA2017 Sch. 2, para. 8

Universal credit

Claimants

Commentary – Tax Reporter ¶435-385

Generally

Commentary – Tax Reporter ¶435-335