Part 3Amendments of subordinate legislation
The Tax Credits (Definition and Calculation of Income) Regulations 20025
1
The Tax Credits (Definition and Calculation of Income) Regulations 200218 are amended as follows.
2
In regulation 5 (pension income)—
a
in paragraph (1)(o), for “636B or 636C” substitute “637G or 637N”
;
b
in paragraph (2), in Table 2, in entry 10, in the first column, for “section 636A of ITEPA” substitute “any provision of Chapter 15A of Part 9 of ITEPA (lump sums under registered pension schemes) apart from sections 637G and 637N”
.