# The Tax Credits (Miscellaneous Amendments) Regulations 2007, Regulation 13: Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002


(1) Regulation 12 (foreign income) is amended as follows.
(2) In paragraph (3) after sub-paragraph (a) insert—
“(aa) any monies paid by a bank or building society which are exempted from income tax under section 756A of ITTOIA (interest on certain deposits of victims of National-Socialist persecution).”.

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Source: https://www.legislation.gov.uk/uksi/2007/824/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.