1. Introductory Text

2. PART 1 General Provisions

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

3. PART 2 Income for the purposes of tax credits

   1. CHAPTER 1 General

      1. 3. Calculation of income of claimant

   2. CHAPTER 2 Employment Income

      1. 4. Employment income

   3. CHAPTER 3 Pension Income

      1. 5. Pension Income

   4. CHAPTER 4 Trading Income

      1. 6. Trading income

   5. CHAPTER 5 Social Security Income

      1. 7. Social security income

   6. CHAPTER 6 Student Income

      1. 8. Student Income

      2. 9. Payments of income in connection with students to be disregarded for the purposes of regulation 3

   7. CHAPTER 7 Investment Income

      1. 10. Investment income

   8. CHAPTER 8 Property income

      1. 11. Property income

   9. CHAPTER 9 Foreign income

      1. 12. (1) In these Regulations “foreign income” means income arising, in...

   10. CHAPTER 10 Notional Income

       1. 13. Introduction

       2. 14. Claimants treated for any purpose as having income by virtue of the Income Tax Acts

       3. 15. Claimants depriving themselves of income in order to secure entitlement

       4. 16. Claimants to whom income becomes available upon the making of a claim

       5. 17. Claimants providing services to other persons for less than full earnings

   11. CHAPTER 11 Miscellaneous income

       1. 18. Miscellaneous income

4. PART 3 Sums disregarded in the calculation of income

   1. 19. General disregards in the calculation of income

5. Signature

6. Explanatory Note