Regulation 5 The Tax Credits (Definition and Calculation of Income) Regulations 2002
(1)
The Tax Credits (Definition and Calculation of Income) Regulations 2002f1 are amended as follows.
(2)
In regulation 5 (pension income)—
(a)
in paragraph (1)(o), for “636B or 636C” substitute “637G or 637N”;
(b)
in paragraph (2), in Table 2, in entry 10, in the first column, for “section 636A of ITEPA” substitute “any provision of Chapter 15A of Part 9 of ITEPA (lump sums under registered pension schemes) apart from sections 637G and 637N”.
Annotations
Footnotes
- f1
-
S.I. 2002/2006. Regulation 5(1)(o) was inserted by S.I. 2006/766. Regulation 5(1)(o) was amended by paragraph 11 of Schedule 31 to FA 2004. Column 1 of entry 10 in the Table was amended by S.I. 2006/745.