# The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008, Regulation 4: Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002


In regulation 4(4) (employment income) in Table 1—
(a) in item 16—
(i) in paragraph (a) after “In-Work Credit” insert “, Better Off In-Work Credit” and omit “or” at the end;
(ii) after paragraph (b) insert—
“(c) under the City Strategy Pathfinder Pilots,
(d) by way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or
(e) by way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State.”;
(b) after item 16A insert—
“16B. Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950.”;
(c) after item 19 insert—
“20. Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations (“the PAYE Regulations”) 2003.
For the purposes of this item the special arrangements under regulation 141 of the PAYE Regulations also apply.”

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Source: https://www.legislation.gov.uk/uksi/2008/2169/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.