# The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014, Regulation 5: Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002


In Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002, after the final entry, insert—
“22. The payment of a qualifying bonus within section 312A of ITEPA (limited exemption for qualifying bonus payments).”.

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Source: https://www.legislation.gov.uk/uksi/2014/2924/regulation/5 (the official version)
Page: https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.