{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/regulation-19",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Regulation 19 (general disregards in the calculation of income) is amended as follows.\n(2) In Table 6—\n(a) in item 9 for “Schedule 36 to the Finance Act 2003.” Substitute “Chapter 2 of Part 7 of ITTOIA.”; and\n(b) in item 11(a) for “section 327A of the Taxes Act;” substitute “sections 744 to 746 of ITTOIA;”.\n(3) In Table 8, in items 3 and 4, in the entries in column 2—\n(a) in paragraph (a)—\n(i) omit “or gains”; and\n(ii) for “paragraph 9 of Schedule 10 to the Finance (No. 2) Act 1992” substitute “section 791 to 794 of ITTOIA (full rent-a-room relief)”; and\n(b) in paragraph (b) for “or gains by paragraph 11 of that Schedule” substitute “by section 795 to 798 of ITTOIA (alternative calculation of profits if amount exceeds limit)”.",
  "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/19",
    "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."
}