Paragraph 20 Tax Credits (Definition and Calculation of Income) Regulations 2002

In Table 8 in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002 (sums partly disregarded in the calculation of income)^f1, after paragraph 3(d), insert—

“(dza)

that person where the payment is for the provision of accommodation in respect of the meeting of that person’s needs under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support);”.