# The Tax Credits (Miscellaneous Amendments) Regulations 2004, Regulation 15: Amendment of the Income Regulations


At the end of regulation 16 (claimant treated as having income for which he could apply) add—
“(3) Paragraph (1) also does not apply to income by way of—
(a) a Category A or Category B retirement pension,
(b) a graduated retirement benefit, or
(c) a shared additional pension, payment of which has been deferred. Here—
“Category A retirement pension” means a pension to which a person is entitled by virtue of section 44 of the Contributions and Benefits Act or the Northern Ireland Contributions and Benefits Act;
“Category B retirement pension” means a pension to which a person is entitled by virtue of any of sections 48A to 48C of the Contributions and Benefits Act or sections 48A to 48C of the Northern Ireland Contributions and Benefits Act;
“graduated retirement benefit” means a pension payable under—
(a) sections 36 and 37 of the National Insurance Act 1965; or
(b) sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966; and
“shared additional pension” means a pension to which a person is entitled by virtue of section 55A of the Contributions and Benefits Act or section 55A of the Northern Ireland Contributions and Benefits Act.”.

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Source: https://www.legislation.gov.uk/uksi/2004/762/regulation/15 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.