150.Section 33 has similar effect to section 32 and applies to people who claim universal credit. It allows HMRC to disqualify such a person from receiving top-up payments if the person or their partner makes a successful claim for universal credit while they are receiving support under this Act and the person, or their partner (who may be a new partner), makes a declaration of eligibility within 12 months of the date on which the claim for universal credit was made.
Commentary on Sections Special Rules Affecting Tax Credit and Universal Credit Claimants Section 33: Power to disqualify universal credit claimants from obtaining top-up payments