Modifications to the Tax Credits (Definition and Calculation of Income) Regulations
This section has no associated Explanatory Memorandum
15. In regulation 5 (pension income)(1)—
(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”.
(1)
Regulation 5 was amended by S.I. 2003/732, 2006/745 and 766, 2008/604 and 2010/2914.