Regulation 2 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 2002^f1 are amended as follows.

(2)

In regulation 4(4) within Table 1 (payments and benefits disregarded in the calculation of employment income)^f2 after item 3A insert—

“3B.

A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty’s forces.”.

(3)

In regulation 5(1) (pension income)^f3 omit sub-paragraph (m) (payment to which section 623 of ITEPA applies) and the word “and” immediately preceding it.

Annotations

Footnotes

f1: S.I.2002/2006.
f2: Regulation 4(4) has been amended by S.I. 2003/732 and 2815, S.I. 2004/762 and 2663, S.I.2006/766 and S.I.2007/824.
f3: Regulation 5(1) was amended by S.I. 2003/732, S.I. 2006/745 and S.I.2006/766.