Article 6 Tax Credits
In calculating investment income in accordance with regulation 10 of the Tax Credits (Definition and Calculation of Income) Regulations 2002f1, an authorised payment shall be disregarded.
Annotations
Footnotes
- f1
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S.I. 2002/2006; relevant amending instruments are S.I. 2003/732, 2003/2815, 2006/766, 2007/824 and 2010/751.