Regulation 4 Amendment to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002

(1)

The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002^f1 are amended as follows.

(2)

In regulation 3(3) (manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act) for “£16,010” substitute “£16,105”.

(3)

In regulation 8(3) (determination of rate of child tax credit) in Step 4 for “£16,010” substitute “£16,105”.

Annotations

f1: S.I. 2002/2008; the last relevant amending instruments are S.I. 2014/845.