18. In these Regulations “miscellaneous income” means income which does not fall within any other provision of these Regulations and which is subject to income tax under [F1Part 5 of ITTOIA.]
Textual Amendments
F1Words in reg. 18 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 18
Modifications etc. (not altering text)
C1Reg. 18 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. 28