Regulation 12 Tax Credits (Definition and Calculation of Income) Regulations 2002

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 2002^f1 are amended as follows.

(2)

In regulation 4 (employment income), in paragraph (1)(h), for “or statutory adoption pay” substitute “, statutory parental bereavement pay or statutory adoption pay”.

(3)

In regulation 7 (social security income) after entry 21B in Table 3 insert—

“21C

Statutory parental bereavement pay under Part 12ZD of the Contributions and Benefits Act.”.

Annotations

Footnotes

f1: S.I. 2002/2006: relevant amending instruments are S.I. 2010/2494 and S.I. 2014/3255.