# The Tax Credits (Miscellaneous Amendments) Regulations 2004, Regulation 16: Amendment of the Income Regulations


(1) Amend regulation 19 (general disregards in the calculation of income) as follows.
(2) In Table 6 (sums disregarded in the calculation of income)—
(a) in item 3 (mandatory top up payments under the New Deal)—
(i) in paragraph (a) after “Employment Act” insert “or section 1 of the Employment and Training Act (Northern Ireland) 1950”; and
(ii) at the end of the item add—
“This item applies only to the extent that the payment is not taxable as a profit of a trade, profession or vocation.”;
(b) omit item 7 (monies accumulated to assist in pursuit of self-employment); and
(c) in item 11 (payments in respect of adoption or maintenance of children) after paragraph (b) insert—
“(bb) by a local authority by way of special guardianship support services pursuant to regulations under section 14F(1)(b) of the Children Act 1989 ; or”.
(3) In Table 7 (sums disregarded in calculating income if conditions are satisfied)—
(a) in the heading to the second column for “Condition” substitute “Conditions”; and
(b) at the end of the entry in the second column in respect of item 2 (disregard of certain training payments) add—
“The payment is not taxable as a profit of a trade, profession or vocation.”.

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Source: https://www.legislation.gov.uk/uksi/2004/762/regulation/16 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.