{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003/regulation-8.json",
  "legislation": "uksi/2003/2815",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Amend regulation 10 as follows.\n(2) In Table 4 after item 11 insert—\n12. A purchased life annuity to which section 656 of the Taxes Act applies.\nThe capital element of the annuity as defined and calculated in section 656 of the Taxes Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "This regulation was amended by regulation 9 of S.I. 2003/732."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2815/regulation/8",
    "retrieved_at": "2026-10-29T05:45:49.784874+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}