Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20022
1
The Tax Credits (Definition and Calculation of Income) Regulations 20023 are amended as follows.
2
In regulation 2(2) (interpretation) immediately before the definition of “qualifying young person” insert—
“qualifying care receipts” has the meaning given to that expression by section 805 of the Income Tax (Trading and Other Income) Act 20054;