Regulation 12 Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002

Regulation 10 (investment income) is amended as follows.

In the first column of item 7 of Table 4 (unclaimed accounts held by Holocaust victims) for “Extra Statutory Concession A100” substitute “section 756A of ITTOIA^f1.”.

In the second column of item 7 of Table 4 for “treated as exempt by the Extra Statutory Concession” substitute “of interest exempted from income tax under section 756A of ITTOIA.”.