Paragraph 14 Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002F1

in paragraph (1)(a), before “tax year” insert “part”;

in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;

in paragraph (1)(f), after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;

in paragraph (1)(h), after “week” insert “in the part tax year”;

in paragraph (1)(i), for “that year” substitute “the tax year” and after “ITEPA” insert “which is treated as received in the part tax year”;

in paragraph (1)(j), after “applies” insert “which is received in the part tax year”;

in paragraph (1)(l), for “that year” substitute “the tax year” and after “ITEPA” insert “in respect of which the charge arises in the part tax year”;

in paragraph (1)(m), after “paid” insert “in the part tax year”;

in paragraph (4), in the first sentence and in the title of Table 1, after “employment income” insert “received in the part tax year”;

in paragraph (5), after “calculating earnings” insert “received in the part tax year”.