Paragraph 15 Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002F1
In regulation 5 (pension income)—
(a)
in paragraph (1), after ““pension income” means” insert “any of the following received in or relating to the part tax year”;
(b)
in paragraph (2), in the first sentence and in the title of Table 2, after “pension income” insert “received in or relating to the part tax year”;
(c)
in paragraph (3), after “income tax purposes”, insert “in relation to the part tax year”.
Annotations
Textual amendments
- F1
Sch. inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), reg. 1(2), 4(2)
Notes on Schedule 1
Textual amendments
- F2
Sch. renumbered as Sch. 1 (24.7.2019) by The Universal Credit (Managed Migration Pilot and Miscellaneous Amendments) Regulations 2019 (S.I. 2019/1152), regs. 1(2), 3(8)