# The Tax Credits (Miscellaneous Amendments) Regulations 2008, 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 are amended as follows.
(2) In regulation 4(4) within Table 1 (payments and benefits disregarded in the calculation of employment income) 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) omit sub-paragraph (m) (payment to which section 623 of ITEPA applies) and the word “and” immediately preceding it.

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Source: https://www.legislation.gov.uk/uksi/2008/604/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.