The Tax Credits (Definition and Calculation of Income) Regulations 2002 No. 2006

PART 2 U.K. Income for the purposes of tax credits

CHAPTER 11 U.K. Miscellaneous income

Miscellaneous income U.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 [F1 Part 5 of ITTOIA.]

Textual Amendments

F1 Words 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)

C1 Reg. 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