PART 2 Income for the purposes of tax credits
CHAPTER 11 Miscellaneous income
F1 Miscellaneous income18
In these Regulations “miscellaneous income” means income which does not fall within any other provision of these Regulations, and which is either—
a
subject to income tax under Part 5 of ITTOIA; or
b
a payment under, or in connection with, a coronavirus support scheme.