The Tax Credits (Definition and Calculation of Income) Regulations 2002

CHAPTER 2 U.K. Employment Income

Employment income U.K.

4.—(1) In these regulations “employment income” means—

(a) any [F1 earnings] from an office or employment received in the tax year;

(b) so much of any payment made to a claimant in that year in respect of expenses as is chargeable to income tax [F2 by virtue of section 62 or section 72 of ITEPA;]

(c) [F3 the cash equivalent of] any non-cash voucher received by the claimant in that year and chargeable to income tax under [F4 section 87 of ITEPA [F5 or, where there is an optional remuneration arrangement, the relevant amount,];]

(d) [F6 the cash equivalent of] any credit-token received by the claimant in that year and chargeable to income tax under [F7 section 94 of ITEPA [F8 or, where such a credit-token is provided pursuant to an optional remuneration arrangement, the relevant amount];]

(e) [F9 the cash equivalent of] any cash voucher received by the claimant in that year and chargeable to income tax under [F10 section 81 of ITEPA [F11 or, where there is an optional remuneration arrangement, the relevant amount,];]

[F12 (f) any amount chargeable to tax under Chapter 3 of Part 6 of ITEPA;]

(g) so much of a payment of statutory sick pay, received by the claimant during the year, as is subject to income tax [F13 by virtue of section 660 of ITEPA;]

[F14 (h) the amount (if any) by which a payment of statutory maternity pay, statutory paternity pay, statutory shared parental pay [F15 or statutory adoption pay] [F15 , statutory parental bereavement pay or statutory adoption pay] exceeds £100 per week;]

(i) any amount charged to income tax for that year [F16 under section 120 or section 149 of ITEPA;]

[F17 (ia) the relevant amount in cases where a car is made available to the claimant or a member of the claimant’s family pursuant to an optional remuneration arrangement where the car’s CO₂ emissions figure exceeds 75 grams per kilometre;]

[F18 (j) any sum to which section 225 of ITEPA applies;]

(k) any amount paid in that year by way of strike pay to the claimant as a member of a trade union.

[F19 (l) any amount charged to income tax for that year under Part 7 of ITEPA.]

[F20 (m) any amount paid to a person serving a custodial sentence or remanded in custody awaiting trial or sentence, for work done while serving the sentence or remanded in custody.]

For the purposes of this paragraph, references to the receipt of a payment of any description are references to its receipt by or on behalf of the claimant, or in the case of a joint claim of either of the claimants, in any part of the world.

This paragraph is subject to the following qualifications.

(2) Employment income does not include pension income.

F21 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21 (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22 (3) This paragraph applies if (apart from section 64 of ITEPA) the same benefit would give rise to two amounts (“A” and “B”)—

(a) “A” being an amount of earnings from a claimant’s employment as defined in section 62 of ITEPA, and

(b) “B” being an amount to be treated as earnings under any provision of Chapter 10 of Part 3 of ITEPA.

• In such a case, the amount to be taken into account in computing the claimant’s employment income is the greater of A and B, and the lesser amount shall be disregarded.]

(4) In calculating employment income, the payments and benefits listed in Table 1 shall be disregarded [F23 except where the payment or benefit is provided pursuant to optional remuneration arrangements and is neither a special case benefit nor an excluded benefit].

Table 1

Payments [F24 and benefits] disregarded in the calculation of employment income

1. Any payment in respect of qualifying removal expenses, or the provision of any qualifying removal benefit, within the meaning of [F25 Chapter 7 of Part 4 of ITEPA]. [F26 2A. The payment or reimbursement of expenses incurred in the provision of transport to a disabled employee (as defined in section 246(4) of ITEPA) by his employer, if no liability to income tax arises in respect of that payment or reimbursement (as the case may be) by virtue of section 246 of ITEPA. 2B. The provision to a disabled employee (as defined in section 246(4) of ITEPA) by his employer of a car, the provision of fuel for the car, or the reimbursement of expenses incurred in connection with the car, if no liability to income tax arises in respect of that provision or reimbursement (as the case may be) by virtue of section 247 of ITEPA. 2C. The payment or reimbursement of expenses incurred on transport, if no liability to income tax arises in respect of that payment or reimbursement (as the case may be) by virtue of section 248 of ITEPA.] 3. Travel facilities provided for the claimant as a member of the naval, military or air forces of the Crown for the purpose of going on, or returning from, leave. [F27 3A. The payment by the Secretary of State for Defence of an operational allowance to a member of Her Majesty’s forces in respect of service in an operational area specified [F28 under a Royal Warrant made under section 333 of the Armed Forces Act 2006].] [F29 3B. A payment designated by the Secretary of State for Defence as Council Tax Relief and made [F28 under a Royal Warrant made under section 333 of the Armed Forces Act 2006] to a member of Her Majesty’s forces.] [F30 3C.  The payment under a Royal Warrant made under section 333 of the Armed Forces Act 2006, of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.] [F31 3D. Any accommodation allowance which is payable out of public revenue for, or towards, the costs of accommodation to, or in respect of, a member of the armed forces of the Crown, providing that the payment meets any conditions which have been specified in regulations made by the Treasury.] 4. Payment or reimbursement of expenses in connection with the provision for, or use by, the claimant as a person holding an office or employment of a car parking space at or near his place of work. 5. Any benefit or non-cash voucher provided to the claimant, or to any member of his family or household, [F32 in respect of which no liability to income tax arises by virtue of Chapter 5 of Part 4 of ITEPA.] 6. Any payment of incidental overnight expenses [F33 in respect of which no liability to income tax arises by virtue of section 240 of ITEPA.] [F34 7. Food, drink and mess allowances for the armed forces and training allowances payable to members of the reserve forces in respect of which no liability to income tax arises by virtue of section 297 or 298 of ITEPA.] 8. The value of meal vouchers issued to the claimant as an employee, [F35 if section 89 of ITEPA applies to the vouchers.] 9. Any cash payment received by the claimant as a miner in lieu of free coal, or the provision of the coal itself, [F36 in respect of which no liability to income tax arises by virtue of section 306 of ITEPA.] 10. An award made to the claimant as a director or employee by way of a testimonial to mark long service, [F37 if, or to the extent that, no liability to income tax arises in respect of it by virtue of section 323 of ITEPA.] 11. Payment of a daily subsistence allowance [F38 in respect of which no liability to income tax arises by virtue of section 304 of ITEPA.] [F39 11A. The payment or reimbursement of reasonable expenses incurred by an employee who has a permanent workplace at an offshore installation, on transfer transport, related accommodation and subsistence or local transport, if no liability to income tax arises in respect of that payment or reimbursement (as the case may be) by virtue of section 305 of ITEPA. For the purposes of this item, expressions which are defined in section 305 of ITEPA have the same meaning here as they do there. 11B. Payment of an allowance to a person in employment under the Crown in respect of which no liability to income tax arises by virtue of section 299 of ITEPA. 11C. The payment or reimbursement to an employee of any sum in connection with work-related training, or individual learning account training (as respectively defined in sections 251 and 256 of ITEPA) if no liability to income tax arises in respect of that payment or reimbursement (as the case may be) by virtue of any provision of Chapter 4 of Part 4 of ITEPA. 11D. The provision for an employee of a non-cash voucher or a credit-token, to the extent that liability to income tax does not arise in respect of that voucher or credit-token (as the case may be), under Chapter 4 of [F40 Part 3 of ITEPA, by virtue of any provision of Chapter 6 of Part 4 of ITEPA]. 11E. The provision for an employee of free or subsidised meal vouchers or tokens (within the meaning of section 317(5) of ITEPA), if no liability to income tax arises in respect of that provision by virtue of section 317 of ITEPA.] [F41 11F. The provision of one mobile telephone for an employee in respect of which no liability to income tax arises by virtue of section 319 of ITEPA.] 12. An award made to the claimant under a Staff Suggestion Scheme, if the conditions specified in [F42 sections 321 and 322 of ITEPA [F43 are satisfied].] 13. Travelling and subsistence allowances paid to or on behalf of the claimant by his employer [F44 in respect of which no liability to income tax arises by virtue of section 245 of ITEPA.] 14. Any gift consisting of goods, or a voucher or token to obtain goods, [F45 in respect of which no liability to income tax arises by virtue of section 270 or 324 of ITEPA.] [F46 14A. Any payment or reimbursement of expenses incurred in connection with an employment-related asset transfer (as defined in section 326(2) of ITEPA), if no liability to income tax arises in respect of that payment or reimbursement (as the case may be) by virtue of section 326 of ITEPA. 14B. Any payment of expenses incurred by an employee in connection with a taxable car if no liability to income tax arises in respect of the payment by virtue of section 239(2) of ITEPA.] [F47 14C.The discharge of any liability of an employee in connection with a taxable car if no liability to income tax arises by virtue of section 239(1) of ITEPA. 14D.A benefit connected with a taxable car if no liability to income tax arises by virtue of section 239(4) of ITEPA.] 15. A cash voucher, non-cash voucher or credit-token to the extent that it is used by the recipient for the provision of child care, the costs of which if borne by the recipient would be relevant child care charges within the meaning of regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 M1 . [F48 16. A payment made by the Department for Work and Pensions under section 2 of the Employment Act— (a) by way of In-Work Credit [F49 , Better Off In-Work Credit], Job Grant or Return to Work Credit, F50 ... (b) under the Employment Retention and Advancement Scheme or the Working Neighbourhoods Pilot] (c) [F51 under the City Strategy Pathfinder Pilots, (d) by way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, F52 ... (e) by way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State.][F53 , or (f) under the Future Capital pilot scheme.] F54 ... F54 ... [F55 17.The payment or reimbursement of reasonable additional household expenses incurred by an employee who works from home, within the meaning of section 316A of ITEPA. 18.The payment or reimbursement of retraining course expenses within the meaning of section 311 of ITEPA.] [F56 19. Provision of computer equipment in respect of which no liability to income tax arises by virtue of section 320 of ITEPA.] [F57 20. Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations (“the PAYE Regulations”) 2003. For the purposes of this item the special arrangements under regulation 141 of the PAYE Regulations also apply.] [F58 21.  The payment or reimbursement of a fee within section 326A(1) of ITEPA (fees relating to vulnerable persons’ monitoring schemes).] [F59 22. The payment of a qualifying bonus within section 312A of ITEPA (limited exemption for qualifying bonus payments).]

(5) From the amount of employment income, calculated in accordance with the preceding provisions of this regulation, there shall be deducted the amount of any deduction permitted in [F60 calculating earnings by virtue of any provision of sections [F61 231 to 232,] 336 to 344, or section 346, 347, 351, 352, 362, 363, 367, 368, 370, 371, 373, 374, 376, 377 or 713 of ITEPA].

[F62 (6) For the purposes of this regulation, a benefit is provided pursuant to optional remuneration arrangements if it is provided under either—

(a) arrangements under which, in return for the benefit, the claimant gives up the right (or a future right) to receive an amount of earnings within Chapter 1 of Part 3 of ITEPA (“Type A arrangements”), or

(b) arrangements (other than Type A arrangements) under which the claimant agrees to be provided with the benefit rather than an amount of earnings within Chapter 1 of Part 3 of ITEPA.

(7) The relevant amount, in relation to a benefit provided pursuant to an optional remuneration arrangement, means the amount treated for income tax purposes as earnings from employment for the tax year by reason of the benefit being provided pursuant to optional remuneration arrangements.

(8) A benefit is a special case benefit if it is exempted from a charge to income tax by any of the following provisions in ITEPA—

(a) section 289A (exemption for paid or reimbursed expenses),

(b) section 289D (exemption for other benefits),

(c) section 308B (independent advice in respect of conversions and transfers of pension scheme benefits),

(d) section 312A (limited exemption for qualifying bonus payments),

(e) section 317 (subsidised meals),

(f) section 320C (recommended medical treatment), and

(g) section 323A (trivial benefits provided by employers).

(9) A benefit is an excluded benefit if—

(a) it is exempted from a charge to income tax by any of the following provisions in ITEPA—

(i) section 239 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles),

(ii) section 244 (cycles and cyclist’s safety equipment),

(iii) section 266(2)(c) (non-cash voucher regarding entitlement to exemption under section 244),

(iv) section 270A (limited exemption for qualifying childcare vouchers),

(v) section 308 (exemption of contribution to registered pension scheme),

(vi) section 308A (exemption of contribution to overseas pension scheme),

(vii) section 309 (limited exemptions for statutory redundancy payments),

(viii) section 310 (counselling and other outplacement services),

(ix) section 311 (retraining courses),

(x) section 318 (childcare: exemption for employer-provided care), or

(xi) section 318A (childcare: limited exemption for other care), or

(b) it is a payment, or reimbursement of costs incurred by the claimant, in respect of pension advice and that payment or reimbursement is exempt from a charge to income tax under Chapter 9 of Part 4 of ITEPA.

(10) A car’s CO₂ emissions figure is to be determined in accordance with sections 133 to 138 of ITEPA (cars: the appropriate percentage).]

Textual Amendments

F1 Word in reg. 4(1)(a) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(a)

F2 Words in reg. 4(1)(b) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(b)

F3 Words in reg. 4(1)(c) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(c)(i)

F4 Words in reg. 4(1)(c) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(c)(ii)

F5 Words in reg. 4(1)(c) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(a)(i)

F6 Words in reg. 4(1)(d) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(d)(i)

F7 Words in reg. 4(1)(d) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(d)(ii)

F8 Words in reg. 4(1)(d) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(a)(ii)

F9 Words in reg. 4(1)(e) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(e)(i)

F10 Words in reg. 4(1)(e) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(e)(ii)

F11 Words in reg. 4(1)(e) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(a)(i)

F12 Reg. 4(1)(f) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(f)

F13 Words in reg. 4(1)(g) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(g)

F14 Reg. 4(1)(h) substituted (5.4.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), regs. 2(2)(3), 7 (with reg. 9)

F15 Words in reg. 4(1)(h) substituted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 12(2)

F16 Words in reg. 4(1)(i) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(i)

F17 Reg. 4(1)(ia) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(a)(iii)

F18 Reg. 4(1)(j) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(j)

F19 Reg. 4(1)(l) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(2)

F20 Reg. 4(1)(m) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 10(2)

F21 Reg. 4(2A)(2B) omitted (6.4.2006) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 9(2)

F22 Reg. 4(3) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(3)

F23 Words in reg. 4(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(b)

F24 Words in reg. 4 Table 1 heading inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(a)

F25 Words in reg. 4 Table 1 Item 1 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(b)

F26 Reg. 4 Table 1 Items 2A-2C substituted for Item 2 (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(c)

F27 Reg. 4 Table 1 Item 3A inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 10(3)(a)

F28 Words in reg. 4(4) Table 1 Items 3A, 3B substituted (6.4.2014) by The Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/658), regs. 1, 4(5)

F29 Reg. 4 Table 1 Item 3B inserted (1.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(a), 2(2)

F30 Reg. 4(4) Table 1 Item 3C inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(1)

F31 Reg. 4 Table 1 Item 3D inserted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 2(3)

F32 Words in reg. 4 Table 1 Item 5 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(d)

F33 Words in reg. 4 Table 1 Item 6 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(e)

F34 Reg. 4 Table 1 Item 7 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(f)

F35 Words in reg. 4 Table 1 Item 8 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(g)

F36 Words in reg. 4 Table 1 Item 9 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(h)

F37 Words in reg. 4 Table 1 Item 10 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(i)

F38 Words in reg. 4 Table 1 Item 11 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(j)

F39 Reg. 4 Table 1 Items 11A-11E inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(k)

F40 Words in reg. 4 Table 1 Item 11D substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(4)(a)

F41 Reg. 4 Table 1 Item 11F inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 10(3)(b)

F42 Words in reg. 4 Table 1 Item 12 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(l)

F43 Words in reg. 4(4) Table 1 Item 12 inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 14(3)(a)

F44 Words in reg. 4 Table 1 Item 13 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(m)

F45 Words in reg. 4 Table 1 Item 14 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(n)

F46 Reg. 4 Table 1 Items 14A, 14B inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(o)

F47 Reg. 4 Table 1 Items 14C, 14D inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(4)(b)

F48 Reg. 4(4) Table 1 Item 16 substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 14(3)(b)

F49 Words in reg. 4(4) Table 1 Item 16 inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 4(a)(i)

F50 Word in reg. 4(4) Table 1 Item 16 omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 4(a)(i)

F51 Words in reg. 4(4) Table 1 Item 16 inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 4(a)(ii)

F52 Word in reg. 4(4) Table 1 Item 16 omitted (21.11.2009) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 6(a)

F53 Words in reg. 4(4) Table 1 Item 16 inserted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 6(b)

F54 Reg. 4 Table 1 Items 16A, 16B omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 3(2)

F55 Reg. 4 Table 1 Items 17, 18 inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(4)(d)

F56 Reg. 4(4) Table 1 Item 19 inserted (3.11.2004) by The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2004 (S.I. 2004/2663), regs. 1, 2(2)

F57 Reg. 4(4) Table 1 Item 20 inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 4(c)

F58 Reg. 4(4) Table 1 Item 21 inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(2)

F59 Words in reg. 4(4) Table 1 Item 22 inserted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924), regs. 1, 5

F60 Words in reg. 4(5) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(5)

F61 Words in reg. 4(5) inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(5)

F62 Reg. 4(6)-(10) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(c)

Modifications etc. (not altering text)

C1 Reg. 4(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 18(a)(h)

C2 Reg. 4(4) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 18(i)

C3 Reg. 4(5) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 18(j)

Marginal Citations

M1 S.I. 2002/2005.