# The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2004, Regulation 2: Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002


(1) Regulation 4 (employment income) of the Tax Credits (Definition and Calculation of Income) Regulations 2002 is amended as follows:
(2) In paragraph (4), table 1 (payments and benefits disregarded in the calculation of employment income) after item 18 insert—
“19. Provision of computer equipment in respect of which no liability to income tax arises by virtue of section 320 of ITEPA..”

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Source: https://www.legislation.gov.uk/uksi/2004/2663/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2004/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.