# The Tax Credits (Miscellaneous Amendments) Regulations 2011, 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 2(2) (interpretation) immediately before the definition of “qualifying young person” insert—
““qualifying care receipts” has the meaning given to that expression by section 805 of the Income Tax (Trading and Other Income) Act 2005;”.
(3) In Table 6 of regulation 19 (general disregards in the calculation of income) for item 9 substitute—
“9 Any payment by way of qualifying care receipts to the extent that those receipts qualify for relief under Chapter 2 of Part 7 of the Income Tax (Trading and Other Income) Act 2005.”.

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Source: https://www.legislation.gov.uk/uksi/2011/721/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2011/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.