Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
2.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.
(2) In regulation 4(4) within Table 1 (payments and benefits disregarded in the calculation of employment income)(2) after item 3A insert—
“3B. A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty’s forces.”.
(3) In regulation 5(1) (pension income)(3) omit sub-paragraph (m) (payment to which section 623 of ITEPA applies) and the word “and” immediately preceding it.
Regulation 4(4) has been amended by S.I. 2003/732 and 2815, S.I. 2004/762 and 2663, S.I.2006/766 and S.I.2007/824.
Regulation 5(1) was amended by S.I. 2003/732, S.I. 2006/745 and S.I.2006/766.