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Regulation 4 Amendment of regulation 2 of the Family Credit Regulations

Original text. Later amendments are not shown.

In regulation 2(1) of the Family Credit Regulations (interpretation) after the definition of “employed earner” there shall be inserted the following definition—

  • ““lower rate” where it relates to rates of tax has the same meaning as in the Income and Corporation Taxes Act 1988f1 by virtue of section 832(1) of that Act;”

Annotations

Footnotes

f1

1988 c. 1; the definition of “lower rate” was added by the Finance Act 1992 (c. 20), section 9(9).