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The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002
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- 2002 No. 2008
- Step 5 — finding the amount of the reduction of the elements of the tax credit (other than the family element)
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Step 5 — finding the amount of the reduction of the elements of the tax credit (other than the family element)
Find the amount (if any) which is 37% of the amount by which the income for the relevant period (found under Step 3 and rounded down to the nearest penny) exceeds the threshold for the relevant period (found under Step 4 and rounded up to the nearest penny).
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