# The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003, Regulation 8: Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002


(1) Amend regulation 10 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.

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Source: https://www.legislation.gov.uk/uksi/2003/2815/regulation/8 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.