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Paragraph 15 I1

In regulation 5 (pension income)f1—

(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

Commencement

I1

Sch. para. 15 coming into operation in accordance with reg. 1

Footnotes

f1

Regulation 5 was amended by S.I. 2003/732, 2006/745 and 766, 2008/604 and 2010/2914.

Notes on Schedule 1

Textual amendments

F1

Sch. renumbered as Sch. 1 (24.7.2019) by The Universal Credit (Managed Migration and Miscellaneous Amendments) Regulations (Northern Ireland) 2019 (S.R. 2019/152), regs. 1(2), 2(9)