{
  "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002.json",
  "id": "uksi/2002/2006",
  "title": "The Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "short_title": "Tax Credits (Definition and Calculation of Income) 2002",
  "long_title": "These Regulations define what is income for the purposes of working tax credit and child tax credit under the Tax Credits Act 2002 (c.21).",
  "citation": "S.I. 2002/2006",
  "type": "uksi",
  "year": "2002",
  "number": "2006",
  "version": "current",
  "date": "2002-07-30",
  "revised": true,
  "valid_from": "2024-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General Provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "heading": "Citation, commencement and effect",
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      "extent": null,
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    {
      "path": "part/2",
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      "heading": "Income for the purposes of tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "number": "CHAPTER 1",
      "heading": "General",
      "url": null,
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
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      "heading": "Calculation of income of claimant",
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      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/general"
    },
    {
      "path": "part/2/crossheading/employment-income",
      "kind": "crossheading",
      "number": "CHAPTER 2",
      "heading": "Employment Income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
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      "heading": "Employment income",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/employment-income"
    },
    {
      "path": "part/2/crossheading/pension-income",
      "kind": "crossheading",
      "number": "CHAPTER 3",
      "heading": "Pension Income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Pension Income",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/pension-income"
    },
    {
      "path": "part/2/crossheading/trading-income",
      "kind": "crossheading",
      "number": "CHAPTER 4",
      "heading": "Trading Income",
      "url": null,
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
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      "heading": "Trading income",
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      "parent": "part/2/crossheading/trading-income"
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      "path": "regulation/6A",
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      "number": "6A",
      "heading": "Trading Income: in-year finalisation",
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      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/trading-income"
    },
    {
      "path": "regulation/6B",
      "kind": "regulation",
      "number": "6B",
      "heading": "Trading Income: in-year finalisation",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-6B",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/trading-income"
    },
    {
      "path": "part/2/crossheading/social-security-income",
      "kind": "crossheading",
      "number": "CHAPTER 5",
      "heading": "Social Security Income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
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      "heading": "Social security income",
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      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/social-security-income"
    },
    {
      "path": "part/2/crossheading/student-income",
      "kind": "crossheading",
      "number": "CHAPTER 6",
      "heading": "Student Income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Student Income",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/student-income"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Payments of income in connection with students to be disregarded for the purposes of regulation 3",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/student-income"
    },
    {
      "path": "part/2/crossheading/investment-income",
      "kind": "crossheading",
      "number": "CHAPTER 7",
      "heading": "Investment Income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Investment income",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/investment-income"
    },
    {
      "path": "part/2/crossheading/property-income",
      "kind": "crossheading",
      "number": "CHAPTER 8",
      "heading": "Property income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Property income",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/property-income"
    },
    {
      "path": "part/2/crossheading/foreign-income",
      "kind": "crossheading",
      "number": "CHAPTER 9",
      "heading": "Foreign income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/12",
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      "number": "12",
      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/foreign-income"
    },
    {
      "path": "part/2/crossheading/notional-income",
      "kind": "crossheading",
      "number": "CHAPTER 10",
      "heading": "Notional Income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/notional-income"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Claimants treated for any purpose as having income by virtue of the Income Tax Acts",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/notional-income"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Claimants depriving themselves of income in order to secure entitlement",
      "url": "https://openlegislation.uk/tax-credits-definition-and-calculation-of-income-regulations-2002/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/notional-income"
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      "heading": "Claimants to whom income becomes available upon the making of a claim",
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    },
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