{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/604",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.\n(2) In regulation 4(4) within Table 1 (payments and benefits disregarded in the calculation of employment income) after item 3A insert—\n“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.”.\n(3) In regulation 5(1) (pension income) omit sub-paragraph (m) (payment to which section 623 of ITEPA applies) and the word “and” immediately preceding it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.2002/2006."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation 5(1) was amended by S.I. 2003/732, S.I. 2006/745 and S.I.2006/766."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/604/regulation/2",
    "retrieved_at": "2026-10-29T03:34:55.523874+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."
}