# The Tax Credits (Miscellaneous Amendments) Regulations 2006, Regulation 10: Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002


(1) Regulation 5(1) (pension income) is amended as follows.
(2) At the end add—
“(n) any social security pension lump sum to which section 7 of the Finance (No. 2) Act 2005 applies; and
(o) any lump sum payment to which section 636B or 636C of ITEPA applies.”.

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Source: https://www.legislation.gov.uk/uksi/2006/766/regulation/10 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.