{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/regulation-17",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/regulation-17.json",
  "legislation": "uksi/2006/766",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Regulation 14 (claimants treated for any purpose as having income by virtue of the Income Tax Acts) is amended as follows.\n(2) In paragraph (2)(a) omit sub-paragraphs (i) to (viii).\n(3) For paragraph (b) substitute—\n“(b) the following provisions of ITTOIA—\n(i) sections 277 to 283 (amounts treated as receipts: leases);\n(ii) Chapter 5 of Part 4 (stock dividends from UK resident companies);\n(iii) Chapter 6 of Part 4 (release of loan to participator in close company);\n(iv) section 427 (charge to tax on profits from deeply discounted securities);\n(v) Chapter 11 of Part 4 (transactions in deposits);\n(vi) sections 624 to 628 (income treated as income of settlor: retained interests);\n(vii) sections 629 to 632 (income treated as income of settlor: unmarried children);\n(viii) section 633 (capital sums paid to settlor by trustees of settlement);\n(ix) section 641 (capital sums paid to settlor by body connected with settlement);\n(x) section 652 (estate income: absolute interests in residue); and\n(xi) sections 654 to 655 (estate income: interests in residue); and\n(c) section 84 and Schedule 15 to the Finance Act 2004 (charge to income tax by reference to enjoyment of property previously owned).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/766/regulation/17",
    "retrieved_at": "2026-10-29T04:34:01.487977+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."
}