Regulation 8 Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002
(1)
Amend regulation 10f1 as follows.
(2)
In Table 4 after item 11 insert—
12. A purchased life annuity to which section 656 of the Taxes Act applies. | The capital element of the annuity as defined and calculated in section 656 of the Taxes Act. |
Annotations
Footnotes
- f1
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This regulation was amended by regulation 9 of S.I. 2003/732.