F1SCHEDULE F21MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Annotations:

Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 200219

In regulation 10 (investment income)—

a

in paragraph (1), after “gross amount” insert “received in the part tax year”;

b

in paragraph (1)(e), before “year” insert “part tax”;

c

in paragraph (2), in the opening words and in the title of Table 4, after “investment income” insert “received in the part tax year”.