Regulation 2 Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002 Original text. Later amendments are not shown. The Tax Credits (Definition and Calculation of Income) Regulations 2002f1 are amended as follows. Annotations Footnotes f1 S.I. 2002/2006, which was amended by S.I. 2003/732. ← Regulation 1 Regulation 2 Regulation 3 →