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The Tax Credits (Definition and Calculation of Income) Regulations 2002

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  1. Introductory Text

  2. PART 1 General Provisions

    1. 1. Citation, commencement and effect

    2. 2. Interpretation

  3. PART 2 Income for the purposes of tax credits

    1. CHAPTER 1 General

      1. 3. Calculation of income of claimant

    2. CHAPTER 2 Employment Income

      1. 4. Employment income

      2. For the purposes of this paragraph, references to the receipt...

      3. This paragraph is subject to the following qualifications.

      4. Where this paragraph applies, and the cash equivalent of an...

    3. CHAPTER 3 Pension Income

      1. 5.Pension Income

    4. CHAPTER 4 Trading Income

      1. 6.Trading income

      2. Here “taxable profits” has the same meaning as it has...

    5. CHAPTER 5 Social Security Income

      1. 7.Social security income

      2. This is subject to the following provisions of this regulation....

    6. CHAPTER 6 Student Income

      1. 8. Student income

      2. In the application of this regulation to Scotland and Northern...

      3. 9. Payments of income in connection with students to be disregarded for the purposes of regulation 3

    7. CHAPTER 7 Investment Income

      1. 10. Investment income

      2. This is subject to the following qualification.

    8. CHAPTER 8 Property income

      1. 11. Property income

      2. Expressions which are used in this paragraph which are defined...

      3. This paragraph is subject to the following qualification.

    9. CHAPTER 9 Foreign income

      1. 12.(1) In these Regulations “foreign income” means income arising, in...

      2. This is subject to the following provisions of this regulation....

    10. CHAPTER 10 Notional Income

      1. 13. Introduction

      2. 14. Claimants treated for any purpose as having income by virtue of the Income Tax Acts

      3. 15. Claimants depriving themselves of income in order to secure entitlement

      4. 16. Claimants to whom income becomes available upon the making of a claim

      5. This is subject to the following qualification.

      6. 17. Claimants providing services to other persons for less than full earnings

    11. CHAPTER 11 Miscellaneous income

      1. 18. Miscellaneous income

  4. PART 3 Sums disregarded in the calculation of income

    1. 19. General disregards in the calculation of income

  5. Signature

  6. Explanatory Note

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