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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)