The Tax Credits (Miscellaneous Amendments) Regulations 2006
TAX CREDITS
King's Printer of Acts of Parliament
2017-06-21
TAX CREDITS
These Regulations amend the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014), the Child Tax Credit Regulations 2002 (S.I. 2002/2007), the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654), the Tax Credits (Residence)(Amendment) Regulations 2004 (S.I. 2004/1243), the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) and the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005).
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 200210
1
Regulation 5(1) (pension income) is amended as follows.
2
At the end add—
n
any social security pension lump sum to which section 7 of the Finance (No. 2) Act 200517 applies; and
o
any lump sum payment to which section 636B or 636C18 of ITEPA applies.