# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024, Regulation 5: The Tax Credits (Definition and Calculation of Income) Regulations 2002


(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 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”.

---
Source: https://www.legislation.gov.uk/uksi/2024/356/regulation/5 (the official version)
Page: https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.