# The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023, Regulation 3: Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002


(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.
(2) In regulation 10(2) (investment income), in Table 4 (payments in the calculation of investment income), at item 9—
(a) in column 1, after “ITTOIA)” insert “or under the Victims of Overseas Terrorism Compensation Scheme 2012 or any corresponding scheme established under section 47 of the Crime and Security Act 2010”,
(b) for the entry in column 2 substitute—
“The amount to which no liability to income tax arises under section 732 of ITTOIA.”.
(3) In regulation 19 (general disregards in the calculation of income), in Table 6 (sums to be disregarded in the calculation of income), after item 43 insert—
“44. An award of compensation made under the Victims of Overseas Terrorism Compensation Scheme 2012 or any corresponding scheme established under section 47 of the Crime and Security Act 2010.”.

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Source: https://www.legislation.gov.uk/uksi/2023/1139/regulation/3 (the official version)
Page: https://openlegislation.uk/child-benefit-and-tax-credits-miscellaneous-amendments-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.