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Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002: income disregards, etc
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3.—(1) This paragraph amends Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002() by inserting as item 3C—
“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.”.
(2) This paragraph amends that table by inserting as item 21—
“21 The payment or reimbursement of a fee within section 326A(1) of ITEPA() (fees relating to vulnerable persons’ monitoring schemes).”.
(3) This paragraph amends regulation 8 of those Regulations as follows—
(a)in paragraph (a), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998();”;
(b)in paragraph (b), for “1999”, it substitutes: “2007()”;
(c)in paragraph (c), it omits: “and Wales”;
(d)in paragraph (d), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998().”.
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