The Tax Credits (Definition and Calculation of Income) Regulations 2002
This section has no associated Explanatory Memorandum
5.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) 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”.
(1)
S.I. 2002/2006. Regulation 5(1)(o) was inserted by S.I. 2006/766. Regulation 5(1)(o) was amended by paragraph 11 of Schedule 31 to FA 2004. Column 1 of entry 10 in the Table was amended by S.I. 2006/745.