Article 25 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 16(3) (claimants to whom income becomes available upon the making of a claim) of the Tax Credits (Definition and Calculation of Income) Regulations 2002^f1—

(a)

after sub-paragraph (a) insert—

“(aa)
a state pension under Part 1 of the Pensions Act 2014 or Part 1 of the Pensions Act (Northern Ireland) 2015,”;

(b)

in sub-paragraph (c) in the definition of “shared additional pension”, after “section 55A” in both places it appears insert “or 55AA”.

Annotations

Footnotes

f1: S.I. 2002/2006. Paragraph (3) of regulation 16 was inserted by S.I. 2004/762.