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

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

CHAPTER 10 U.K. Notional Income

Introduction U.K.

13.  In these Regulations “notional income” means income which, by virtue of regulations 14 to 17 a claimant is treated as having, but which he does not in fact have.

Modifications etc. (not altering text)

C1 Reg. 13 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. 27