Regulation 4 Amendment of 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 table 6 of regulation 19 (general disregards in the calculation of income), after item 40 insert—
“
41. A payment made under the Covid-19 support scheme: working households receiving tax creditsf2. ”.
Annotations
Footnotes
- f1
-
SI. 2002/2006, amended by S.I. 2020/1515 (regulation 3(3)(d) inserted item 40); there are other amending instruments but none is relevant.
- f2
-
The scheme was established under a direction made under section 76 of the Coronavirus Act 2020 (c. 7). A copy of the direction can be found at https://www.gov.uk/government/publications/treasury-direction-made-under-section-76-of-the-coronavirus-act-2020. A hard copy can be obtained by writing to HM Treasury, 1 Horse Guards Road, Westminster, London, SW1A 2 HQ.