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

Claimants to whom income becomes available upon the making of a claim U.K.

16.—(1) If income would become available to a claimant upon the making of an application for that income he is treated as having that income.