SOCIAL SECURITY Citation, commencement and extent 1 1 These Regulations may be cited as the Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024. 2 Subject to paragraphs (3) and (4), these Regulations come into force on 1st April 2024. 3 Regulation 8(2) comes into force on 6th April 2025. 4 Regulation 8(3) and (4) comes into force on 6th April 2024. 5 Any amendment made by these Regulations has the same extent as the provision amended. 6 This regulation extends to England and Wales and Scotland. Amendment of the Income Support (General) Regulations 1987 2 For regulation 66D of the Income Support (General) Regulations 1987 (treatment of special support loans) and the heading of that regulation, substitute— Treatment of loans for specific purposes 66D A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Jobseeker’s Allowance Regulations 1996 3 For regulation 136C of the Jobseeker’s Allowance Regulations 1996 (treatment of special support loans) and the heading of that regulation, substitute— Treatment of loans for specific purposes 136C A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Housing Benefit Regulations 2006 4 For regulation 64B of the Housing Benefit Regulations 2006 (treatment of special support loans) and the heading of that regulation, substitute— Treatment of loans for specific purposes 64B A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Employment and Support Allowance Regulations 2008 5 For regulation 139A of the Employment and Support Allowance Regulations 2008 (treatment of special support loans) and the heading of that regulation, substitute— Treatment of loans for specific purposes 139A A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Social Security (Payments on Account of Benefit) Regulations 2013 6 In the Social Security (Payments on Account of Benefit) Regulations 2013 , in regulation 5(1) (payment on account of benefit where there is no award of benefit)— a at the end of sub-paragraph (b) omit “and”; b at the end of sub-paragraph (c) omit “.” and insert “; and” ; c after sub-paragraph (c) insert— d where the payment on account of benefit is to be on account of universal credit, A has been allocated a national insurance number. . Amendment of the Universal Credit Regulations 2013 7 1 The Universal Credit Regulations 2013 are amended as follows. 2 In regulation 2 (interpretation), in the definition of “foster parent”— a for “the Fostering Services Regulations 2011” substitute “the Care Planning, Placement and Case Review (England) Regulations 2010 ” ; b for “the Fostering Services (Wales) Regulations 2003” substitute “the Care Planning, Placement and Case Review (Wales) Regulations 2015 ” . 3 In regulation 4A(1) (responsibility for children looked after by a local authority)— a at the end of sub-paragraph (b) omit “.” and insert “;” ; b after sub-paragraph (b) insert— c any period during which the child or qualifying young person is placed for adoption under the Adoption and Children Act 2002 or the Adoption and Children (Scotland) Act 2007 . . 4 In regulation 68(7) (person treated as having student income), in the definition of “student loan” omit “and includes, in Scotland, a young student's bursary paid under regulation 4(1)(c) of the Students' Allowances (Scotland) Regulation 2007”. 5 In regulation 71 (calculation of student income - amount for an assessment period) at the end of “Step 2” insert— But where the first day of the person’s universal credit award is on a date later than the first day of the year of the course, or period of the course, in question, each period of one month beginning on the same day as the assessment periods for, and preceding the commencement of, that award is to be treated as an assessment period when determining the number of assessment periods for which the person is to be treated as having student income. . Amendment of the Universal Credit (Transitional Provisions) Regulations 2014 8 1 The Universal Credit (Transitional Provisions) Regulations 2014 are amended as follows. 2 In regulation 6A (restriction on claims for housing benefit, income support or a tax credit)— a in paragraph (1), for “(7)” substitute “(5)” ; b omit paragraph (6); c omit paragraph (7); d in paragraph (8), omit the words after sub-paragraph (b). 3 In regulation 12A(1) (modification of tax credits legislation: finalisation of tax credits)— a in sub-paragraph (a), after “having been made” insert “, or a migration notice is issued and the notified person fails to make a claim on or before the deadline day” ; b in sub-paragraph (b), after “treated as made” insert “or in which the deadline day falls” . 4 In Schedule 1 (modification of tax credits legislation: finalisation of tax credits), in paragraph 16 (modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002 ), for sub-paragraph (c) substitute— 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 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. . . Signed by authority of the Secretary of State for Work and Pensions Jo Churchill Minister of State Department for Work and Pensions 8th March 2024