Paragraph 19 Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002

in paragraph (1)(o), after “applies” insert “received in or relating to the part tax year”;

in paragraph (2) after “pension income” in both places where it occurs, insert “received in or relating to the part tax year”;

in paragraph (3), after “income tax purposes”, insert “in relation to the part tax year”.