Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20024
1
The Tax Credits (Definition and Calculation of Income) Regulations 20024 are amended as follows.
2
In the following places, omit the respective words “but not ordinarily resident” and “and ordinarily resident”—
a
regulation 3(4)(a); and
b
regulation 3(4)(b).
3
Omit regulation 3(4)(c) and the preceding “or”.
4
In regulation 3(5)(b), omit the words “, ordinarily resident”.
5
In items 3A and 3B of Table 1 in regulation 4(4), in each case, for the first use of “by the Secretary of State for Defence” substitute “under a Royal Warrant made under section 333 of the Armed Forces Act 20065”.
6
In item 18 of Table 3 in regulation 7(3), after “section 35”, insert “or section 35B6”.