CHAPTER 11U.K. Miscellaneous income
Miscellaneous incomeU.K.
18. In these Regulations “miscellaneous income” means income which does not fall within any other provision of these Regulations and which is subject to income tax under [F1Part 5 of ITTOIA.]
Textual Amendments
F1Words in reg. 18 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 18
Modifications etc. (not altering text)
C1Reg. 18 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. 28