[F1SCHEDULE [F21] U.K.MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002U.K.

19.  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”.]