The Tax Credits (Definition and Calculation of Income) Regulations 2002

[^key-254ef500cb9e0a75278a65d208039b00]: Words in reg. 19 Table 6 Item 19 omitted (6.4.2020) by virtue of The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 3(2)(b)(i)

[^key-25db0577d83edfaa62a87b08869d0e1d]: Words in reg. 10 Table 4 Item 12 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(f)(i)

[^key-2666b2bce7b683628f791a08a3a96b1b]: Reg. 14(2)(a)(xiii) omitted (16.5.2007) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 8(2)(c)

[^key-2737b70577e8f455ab4b129ccf125b33]: Words in reg. 19 Table 6 Item 12 inserted (11.4.2018) by The Secretaries of State for Health and Social Care and for Housing, Communities and Local Government and Transfer of Functions (Commonhold Land) Order 2018 (S.I. 2018/378), art. 1(2), Sch. para. 21(g) (with art. 14)

[^key-2c7662b80a141362dc367f1a53f30d2d]: Words in reg. 10 Table 4 Item 7 substituted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 12(2)

[^key-2e3c2734b34fe84991fe651e4a494eb5]: Words in reg. 19 Table 6 Item 37 added (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 3(3)(a)(ii)

[^key-2e73aba77ca53cd6ecde101dd0c9db96]: Reg. 14(2)(a)(xv) omitted (16.5.2007) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 8(2)(d)

[^key-2f1a2a4bcabd27cbfac8aa467cafb312]: Reg. 19 Table 8 Item 4(b) and preceding word added (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(3)(a)(ii)

[^key-3292892e95fc58b32832d2874e7900bc]: Words in reg. 2(2) omitted (6.4.2003) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 4(b)

[^key-32e31bd0d9d21f1a88b09662ea74394c]: Reg. 3(7)(d) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(3)(c)

[^key-3331f318bc422bd364e14ee96998f853]: Reg. 19 Table 6 Item 40 substituted (29.7.2021) by The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (S.I. 2021/810), regs. 1, 2(2)

[^key-33cf6d16b71777e9c22010bedea505d0]: Reg. 17(2)(b)(i) substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 78(3)

[^key-33f7e4449c4a7cf5db6aafcea92646f2]: Reg. 8 modified (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 23

[^key-34ca2c6934306324cb6d592363592130]: Words in reg. 5 Table 2 Item 9 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 7(4)(f)

[^key-34f97b6e7eafc2fc38478048b71b178e]: Reg. 12(2) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 16(3)

[^key-3516310db89e89686b3ef58867151a01]: Reg. 19 Table 6 Item 14A inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(2)(a)

[^key-353b5927b0a634c2eaa61883921f9a38]: Word in reg. 11(1) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 9(2)

[^key-35c1aa73097893dfdeb9d20409befe24]: Reg. 4(1)(m) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 10(2)

[^key-35d5eea6d740e8a0bf69073348588e59]: Words in reg. 2(1) added (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 13(b)

[^key-36f4a9431c019886d03372b49b00ca38]: Words in reg. 2(2) inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 3(2)

[^key-370a95ee4f52c71f0c9738bf2e7ae842]: Reg. 4 Table 1 Item 7 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(f)

[^key-377dac0d51c968194dd2dc1a68ca6f03]: Words in reg. 4(1)(c) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(c)(i)

[^key-38e4047cd33c05b535a7d66611786390]: Words in reg. 2(2) inserted (1.10.2007) by The Independent Living Fund (2006) Order 2007 (S.I. 2007/2538), arts. 1, 7(2)

[^key-39398f6a8c00a4a1056e9760f6a49f0a]: Reg. 16(3)(aa) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 25(a)

[^key-39dcf6d24aa68b8d6c5ed24bf9cc0c83]: Reg. 10 Table 4 Item 3 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(c)

[^key-3dee87bc73d9b9091e6eadad507de09d]: Words in reg. 2(2) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(2)(b)

[^key-3e160a069d2292d8a8f14c1464fe4f5b]: Words in reg. 19 Table 7 Item 2 inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 5(3)(c)

[^key-3e7f5641894367c14d2e2aea243b2592]: Words in reg. 3(1) inserted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 8(2)

[^key-3fae183b3e20cc62c3a0950cea97ae6c]: Words in reg. 10 Table 4 Item 8 omitted (6.4.2006) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(d)(i)

[^key-3fd90bd01207c66f4743d5df33932d16]: Words in reg. 2(2) inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 3(2)

[^key-3fffb0cf6c650f66e90ebf4ad08661a9]: Reg. 3(4)(c) and preceding word omitted (6.4.2014) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/658), regs. 1, 4(3)

[^key-408f58112de17024acdb34d7f7ee97fc]: Word in reg. 19 Table 7 Item 2 omitted (5.10.2009) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(b), 8(a)

[^key-41487c24f05da01c03870e8734d175b0]: Words in reg. 4 Table 1 Item 8 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(g)

[^key-4371f6970e7ef5c5fa6230430437523c]: Reg. 10(2)(f) and preceding word inserted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 3(4)

[^key-439c981ba8f151e1a0f92069f0584830]: Reg. 10 Table 4 Item 15 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 4

[^key-43ec68be89daab544883acafc11f9fd7]: Words in reg. 19 Table 6 Item 11 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 19(2)(b)

[^key-4523d8b61b8e2535810ee54525b1d951]: Reg. 10 Table 4 Item 2 omitted (6.4.2006) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(b)

[^key-4594fff1ade74a7084c006f55499493b]: Word in reg. 3(7)(b) omitted (26.11.2003) by virtue of The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 4(4)(a)

[^key-45b9f4c50cd543928d5713ebb20ca35f]: Reg. 4(1)(l) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(2)

[^key-45c8fa64a168cb79fc28baa4a69edeef]: Reg. 4 Table 1 Items 2A-2C substituted for Item 2 (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(c)

[^key-45f1e77dd8e7bc331386e93210e7c518]: Words in reg. 11(3) substituted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 6(2)(b)

[^key-467ac43e523afb0f96cb7892746163d2]: Words in reg. 2(2) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 3

[^key-470edf6d2f3e25ea84e2730b955f41e8]: Words in reg. 7 Table 3 Item 16 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 8(3)(c)

[^key-47cdd07c39b50adbd813efd1c9faca1f]: Reg. 19 Table 6 Item 12 substituted (31.12.2010) by The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914), regs. 1(2), 5

[^key-47f5b023c6ca1d9a8cf2181d44542dc4]: Reg. 12(3)(c)(ii) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 10(b)

[^key-48a5737e1409b56a3fe91e9e09027f9f]: Reg. 5(1)(j) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(4)(b)

[^key-48bf4dd0d68b903d8037e9c193020dee]: Words in reg. 3(6A) substituted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 9(2)

[^key-4c264bb58aeeffe2bb1ae649ca7f8011]: Reg. 5(1)(o) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 19(a)

[^key-4fbae1407f68bf8a92fbd980c09b081b]: Reg. 12(3)(bb) inserted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360), regs. 1, 3(3)

[^key-50e80c75b284cbe9e93bbf4c2ad4bd06]: Word in reg. 19 Table 7 Item 2 omitted (21.11.2009) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 7(3)(a)

[^key-52bcfce3425f20e83dcba851377a520a]: Reg. 10 Table 4 Item 8(a) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(d)(ii)

[^key-52d3ab52762f847cd0248a346bc76eaa]: Reg. 4 Table 1 Items 14C, 14D inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(4)(b)

[^key-55069bfb23327e0fa4d4bdc1d0c1517a]: Reg. 3(7)(c) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(3)(b)

[^key-55b6ac7e4a7768e021cf8330af10286d]: Reg. 14(2)(b)(c) substituted for reg. 14(2)(b) (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 17(3)

[^key-591d415d78f21e426ded28b58c69870b]: Words in reg. 10(2)(c) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(3)(a)

[^key-5949fc558a76ee1b00528e80dbbd0d0d]: Words in reg. 5 Table 2 Item 3 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 7(4)(d)(ii)

[^key-5995c9d1e45889d5211cf89f5d4d300b]: Reg. 19 Table 6 Item 7 omitted (6.4.2004) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 16(2)(b)

[^key-59ed1bbd20d5795fa466fa1c1f46e42b]: Reg. 7(1)(ab) inserted (15.3.2023) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/179), regs. 1, 2(3)(a)

[^key-59faad104ca8078b5949e57f3f1b827f]: Reg. 4(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 18(a)(h)

[^key-5a14c75bdce5a1826b2bae37869b3319]: Words in reg. 10(1)(e) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(2)

[^key-5b131376aaf6d2f8b02f6754c54ea150]: Reg. 18 substituted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 3(4)

[^key-5c0613ac4c81afd3dd9273db9995c887]: Reg. 5(1)(n)(o) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 10(2)

[^key-5c5f05645b2153799c6d86364a9b8ac1]: Words in reg. 2(4)(b) inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 3(2)(c)

[^key-5c9b0c28a239e6eee1cbcd5e36d41e30]: Words in reg. 3(7) omitted (6.4.2003) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 5(7)(a)

[^key-5d5bf75d9afab68a5524b8f1f665ae5a]: Reg. 5(1)(m) and preceding word omitted (6.4.2008) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 2(3)

[^key-5f484ae7dc6c0f28dfe68872100a2d10]: Words in reg. 19 Table 8 substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), reg. 1(2), Sch. para. 1(1)(3) (with Sch. para. 1(2))

[^key-5fc6eec8876c19b4f20e4733f1623e46]: Words in reg. 7(3) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 78(2)

[^key-6001594d9de2cec787cdf5a77de1d798]: Words in reg. 5 Table 2 Item 4 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 7(4)(e)(i)

[^key-60499368e10a3b1a99fb39bfd1274399]: Reg. 19 Table 6 Item 11(a) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 11(3)

[^key-610527b00a93573b9c4bab94641d8748]: Words in reg. 19 Table 6 Item 18 inserted (31.10.2016) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2016 (S.I. 2016/978), regs. 1, 2(3)

[^key-614ea0263ec8986e568d86c1213b4989]: Words in reg. 7(1)(a) substituted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 21(2)(a)

[^key-645b066986038876d6f66c20777e3f36]: Words in reg. 4 Table 1 Item 6 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(e)

[^key-6465aaa3d9665fcaf3079aa0cc86537e]: Words in reg. 10 Table 4 Item 1 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(a)

[^key-65596407971ff71505401e2c9de29417]: Word in reg. 7 Table 3 Item 21A omitted (6.4.2016) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360), regs. 1, 3(2)

[^key-68501e6c37848479a9fd0751b5e174c7]: Words in reg. 12(1) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 16(2)

[^key-688be87e4ed4c62b7888236d49e92fb9]: Reg. 19 Table 6 Item 37 inserted (25.9.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020 (S.I. 2020/941), regs. 1, 2(3)(b)

[^key-68c1caa2b3dcc569df0fd42911c9d10c]: Reg. 4(4) Table 1 Item 21 inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(2)

[^key-6a02d4c7adcbb96d80129272d141da23]: Reg. 12(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 26

[^key-6b1278d986f77c6fdea7b73416ea09a3]: Words in reg. 4(1)(c) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(c)(ii)

[^key-6ccad6ef914a3b03a07abf87cb43103a]: Reg. 19 Table 6 Items 23, 24 inserted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 3(5)

[^key-6f14531f518b15df6e9f6dfccdf453f9]: Reg. 7 Table 3 Item 21A inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 8(3)(e)

[^key-6f1854ead5ce7875334aea254da684c1]: Reg. 3(8)(b) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 17(c)

[^key-6f647bc6977025a46f01f18de783deb4]: Reg. 4 Table 1 Items 14A, 14B inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(o)

[^key-6ff0bc86aab41a090c4fc9ffc0a0aa5d]: Reg. 4(2A)(2B) omitted (6.4.2006) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 9(2)

[^key-70e9fd59acda29342e3194e3532a2e3f]: Reg. 12(3)(c)(v) and preceding word added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 16(4)(b)(ii)

[^key-71cd8bc57a164f5f2a15b581e0c81d71]: Words in reg. 19 Table 8 Item 4 renumbered as reg. 19 Table 8 Item 4(a) (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(3)(a)(i)

[^key-732a21370026a7bd80104d6fc3fcb79f]: Words in reg. 19 Table 7 Item 2 substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 5(3)(d)

[^key-74bdf7a4c3c7bfe5b81eb593587cf047]: Words in reg. 3(7)(b) substituted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 4(2)

[^key-75506909cee75dec9163d97d5c9e76cf]: Words in reg. 2(2) inserted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(2)(c)

[^key-757305152a7c89a0ad874b006fd6b3be]: Reg. 19 Table 6 item 42 inserted (9.12.2021) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1286), regs. 1, 3(2)

[^key-75761c20a055fd4ba5afb07d41927b90]: Words in reg. 7 Table 3 heading substituted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 21(2)(b)(i)

[^key-75b23850b3a4600775d240543c666fb6]: Reg. 19 Table 8 Item 6 renumbered as reg. 19 Table 8 Item 7 (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(3)(b)

[^key-765fe6dbd00b89b314c64ff85cbc869d]: Words in reg. 19 Table 8 Item 3 renumbered as reg. 19 Table 8 Item 3(a) (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(3)(a)(i)

[^key-768cf5c652958e76d41458f4522dcca8]: Words in reg. 4(1)(c) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(a)(i)

[^key-76eedb21c8e9d93d979080d8676e420a]: Words in reg. 12(4) substituted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 7(2)(b)

[^key-7714e5e5796bf64afafce5e2115db9d3]: Reg. 19 Table 6 Items 19-22 inserted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 2(6)

[^key-771a5ef9a1eccba0b5f1dbe4602534a3]: Words in reg. 2(2) inserted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 3

[^key-79aaaef34dcaa6f231b282841ea915c2]: Reg. 7 Table 3 Item 28 inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 29

[^key-7a8f6aa20e0003a942e48785c7053686]: Words in reg. 11(3) substituted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 6(2)(a)

[^key-7ae6acda0d49ff4550e3b4cedcac2d25]: Reg. 4 Table 1 Items 17, 18 inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(4)(d)

[^key-7b74b3a19ea46cd7d21fbba4d71b69f7]: Words in reg. 19 Table 6 Item 15 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(2)(b)

[^key-7b82d46d297652bc330523b9f7f9fc8a]: Reg. 19 Table 6 Items 34-36 inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 3(5)(b)

[^key-7d26bfdcffe1dccadd2017ec64424f29]: Words in reg. 4(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(b)

[^key-7d631eb793b22520849d9cad176d6598]: Words in reg. 11(1) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 15(2)(a)

[^key-7dfbba057cc6290d60c01a5591865a88]: Words in reg. 3(8) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 8(4)(b)

[^key-7e2c379091ff5dc4184bbf0cf4d3825a]: Reg. 7 Table 3 Item 20A inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 8(3)(d)

[^key-7efcf64be068eccf5642a39c3c5a7854]: Reg. 2(2) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 16

[^key-7f2c20035fd05fe2be8658e0b2a5fb8c]: Reg. 7 Table 3 Item 27 added (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 7

[^key-7f78c0080169df76186398015ffe45aa]: Words in reg. 2(2) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(2)(d)

[^key-807eadeda5c672b5eddff2a31095ae70]: Words in reg. 19 Table 7 Item 2 added (5.10.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(b), 8(b)

[^key-807f9a278f6b9eb434232b3a7a64b3da]: Words in reg. 3(1) omitted (6.4.2003) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 5(2)(a)

[^key-80bc2819bae0075af1713a0156b2903b]: Words in reg. 2(2) substituted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 8(2)

[^key-80e166d58a21e16639a3fdf14a3673a8]: Regs. 6A, 6B inserted (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 21

[^key-8159074ff9ee140dc94408443cadbeb2]: Words in reg. 3(8)(a) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 8(4)(a)

[^key-819fc58769e325094a5f2cf821811688]: Words in reg. 8(d) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(3)(d)

[^key-8431a521c6413de7dafaa89774a693ad]: Reg. 4 Table 1 Item 11F inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 10(3)(b)

[^key-8447d9a7ffe5fda0a2e4b0914f86968f]: Words in reg. 5 Table 2 Item 3 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 7(4)(d)(i)

[^key-85d9a3bad2613eff92920fd8330a0729]: Words in reg. 4(4) Table 1 Item 12 inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 14(3)(a)

[^key-86d3863c9bec347b7d9825918206cc29]: Word in reg. 4(4) Table 1 Item 16 omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 4(a)(i)

[^key-8754fba7b8344edd289de5d13974ce37]: Reg. 19 Table 6 Item 17 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 25(2)

[^key-882d86c63b2d4cf3d6fbd22d46d90833]: Reg. 4(1)(j) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(j)

[^key-88c4572de5b6ca2c3d45e5e61b0e0543]: Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 35-38 (with reg. 1(2))

[^key-89282c1b785f0e617aef79863805caaa]: Reg. 7 Table 3 Item 21C inserted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 12(3)

[^key-89f2e80a9c0da8695c2b4fcc92e9329b]: Words in reg. 19 Table 8 Items 3, 4 omitted (6.4.2006) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 19(3)(a)(i)

[^key-8a0c95fd0ebb20f1c9c8e5ce6f20fce7]: Words in reg. 2(2) inserted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 7(1)(c)

[^key-8aa354d421fafb0c7f699e78ad0fb51b]: Reg. 11(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 25(a)(b)

[^key-8b4196f9b7ba66a3dd08fa2264232553]: Words in reg. 10 Table 4 Item 15 inserted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 2(4)(b)

[^key-8c7e944f99f6569cf1242cb7b33ab098]: Words in reg. 12(4) substituted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 7(2)(a)

[^key-8cd722f2e606f68dd759d0c0612b9b1b]: Words in reg. 4(1)(i) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(i)

[^key-8dd7f32519af4512131200c0b7b59a5f]: Word in reg. 3(1) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 5(2)(b)

[^key-8e07f4d72402823dab40318188ec49fb]: Reg. 5(3) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 19(c)

[^key-8e2ecada0c60bcdf27c950ec4e1ee0ff]: Reg. 19 Table 6 Item 38 inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 3(3)(b)

[^key-8f6ca580941ad6b3d24208d3f1963c8a]: Reg. 4(4) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 18(i)

[^key-9055143d305b0caa646fae30b4b84bb3]: Reg. 14(2)(ba) inserted (16.5.2007) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 8(3)

[^key-9062d50fec7384a155ddf8d69e35e733]: Reg. 14(2)(a)(xii) omitted (16.5.2007) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007 (S.I. 2007/1305), regs. 1, 8(2)(b)

[^key-918693d4a9b8903933e0638544576224]: Words in reg. 2(2) omitted (6.4.2003) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 4(d)

[^key-91c1630a98f3a01d61d3904c7de98f75]: Words in reg. 19 Table 6 item 14 added (1.11.2004) by The Community Care, Services for Carers and Children’s Services (Direct Payments) (Wales) Regulations 2004 (S.I. 2004/1748), reg. 1(b), Sch. 2 para. 3

[^key-92e36535257cd7ba0f31afebf77cfc51]: Reg. 4 Table 1 Item 3D inserted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 2(3)

[^key-94e19e13757b22899f06898a49f1aa49]: Words in reg. 19 Table 6 Item 3 inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 5(2)(b)

[^key-960e73946dcb331b95175ce625ade577]: Reg. 3(5A) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 5(5)

[^key-9615b6b58f735cb8173eeb956a71c309]: Reg. 3(6A) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 5(6)

[^key-965020d400789d3d9eabbc518445de96]: Words in reg. 3(4)(b) omitted (6.4.2014) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/658), regs. 1, 4(2)(b)

[^key-9816b6cda656d52d3822596fcd403560]: Reg. 19 Table 6 Item 39 inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 3(3)(c)

[^key-98e90cf5fa09203b832e437805cc2946]: Words in reg. 10 Table 4 Item 12 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 14(4)(f)(ii)

[^key-98ecdc9318265b0b21b5d1c484c77513]: Words in reg. 4(1)(b) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(b)

[^key-992bf8878dd050961f04b4913ba6cdff]: Words in reg. 4(5) inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(5)

[^key-99381313d9adfba4358eabcbdbe41966]: Reg. 5 Table 2 Item 5 omitted (31.12.2010) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914), regs. 1(2), 4(a)

[^key-99be33550cd0612a5fb8fcbae272f9ed]: Words in reg. 19(2) omitted (23.5.2020) by virtue of The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 3(5)(a)

[^key-9a6880e14f1f0a3b9cc7485ed1b03bda]: Word in reg. 19 Table 6 Item 3 omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 5(2)(a)

[^key-9a6fd2ad3b26904a91d68290de8375a9]: Reg. 7(1)(ca) inserted (15.3.2023) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/179), regs. 1, 2(3)(c)

[^key-9c0a0692f366b591e19d41338bbd33f2]: Reg. 8(d) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 5(3)

[^key-9c747cdec656b4ff43cdcc3de00e1ee6]: Reg. 4(5) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 18(j)

[^key-9f2d5ee06757e42ba5dbbc026ea4f19c]: Reg. 9 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 13

[^key-9f56d2a61c7d34b1f264df35f8f2c66c]: Reg. 19 Table 8 Item 5 renumbered as reg. 19 Table 8 Item 6 (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 11(3)(b)

[^key-9ffd16fca11ed18c232f1c14bd5c4353]: Reg. 4(4) Table 1 Item 16 substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 14(3)(b)

[^key-a090bc83213f24f335d8cb34902fd91b]: Words in reg. 4(4) Table 1 Item 16 inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 4(a)(ii)

[^key-a1b50e2fc8b8946148849f2ff8e2315e]: Words in reg. 2(2) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 4(c)

[^key-a260d4ea9b6134164f8f1f1ff305ef1b]: Reg. 19 Table 6 Item 41 inserted (13.5.2021) by The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021 (S.I. 2021/495), regs. 1(1), 4(2)

[^key-a3c3df384978379ae83698e7520977dc]: Reg. 3(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 17(a)(i)(iv)

[^key-a488d82e8e8724699a00e7f1ac83248a]: Reg. 5(3) added (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 7(5)

[^key-a545ef5f60aebb2de463a73ae995fc4a]: Reg. 7(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 22(a)

[^key-a5764783a065cf5c7f43467ecd9ab987]: Words in reg. 2(2) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(2)(a)(i)

[^key-a70e03d174899945f135044f3271aafa]: Words in reg. 4 Table 1 Item 9 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(h)

[^key-a9d3156c97c9a40646a869fe1b0ee1ec]: Words in reg. 19 Table 6 Item 11(bb) inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 16(2)(c)

[^key-aab910c31a35ef4ad97dd344ab34c744]: Words in reg. 4(4) Table 1 Items 3A, 3B substituted (6.4.2014) by The Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/658), regs. 1, 4(5)

[^key-ab591294172bc51f557d7dcab74b2e59]: Reg. 11(2) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 15(3)

[^key-ac48ff2a21dd9f99fdff39900031f536]: Words in reg. 7 Table 3 Item 13 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 8(3)(a)

[^key-ac7c9d8ba938fe0974ce559eaca74168]: Reg. 12(4) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 10(1)

[^key-aca76bb30239d8e70ab4d6dba3c07d5e]: Reg. 19 Table 6 Item 9 substituted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 2(3)

[^key-ad953b3098716a5d4e1f53e3c9788d37]: Words in reg. 19(2) Table 8 Item 3 omitted (1.4.2013) by virtue of The National Treatment Agency (Abolition) and the Health and Social Care Act 2012 (Consequential, Transitional and Saving Provisions) Order 2013 (S.I. 2013/235), art. 1(2), Sch. 2 para. 55(b)

[^key-ada50724c08229c32db261cdafbf8e91]: Reg. 7(5) omitted (6.4.2003) by virtue of The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 8(4)

[^key-adbf6ffc2120d0a4e54524097660944f]: Words in reg. 14(1) inserted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 2(5)(a)

[^key-adc111ed2e37b9b2971f8f08643dec92]: Words in reg. 4(1)(e) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(a)(i)

[^key-aefc686feb4b37bc1e220aca5ee07f8f]: Words in reg. 4 Table 1 Item 13 substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(m)

[^key-af39ae8552b339df47504c0619104c6e]: Words in reg. 4(1)(d) inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(d)(i)

[^key-afb391fe811b6c26848af55e8dd003df]: Word in reg. 19 Table 7 Item 2 omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 5(3)(a)

[^key-b031b871b2a8b7b3b5f6ce460de44257]: Reg. 4(6)-(10) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1(1), 3(c)

[^key-b0e3bdd2be36c94e73274fd7d2527217]: Words in reg. 4 Table 1 heading inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(a)

[^key-b11acb6bfb543885f1b3ccef18171cb1]: Words in reg. 7 Table 3 Item 15 inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 8(3)(b)

[^key-b14cdd6efdfdd56dee92a2fc119c399f]: Word in reg. 3(7)(b) added (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(3)(a)

[^key-b2392bdecd8d895baad4f75cf93f6824]: Words in reg. 4 Table 1 Item 11D substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 5(4)(a)

[^key-b2745523dfeb56495b8db7056c580e3b]: Word in reg. 7 Table 3 Item 21A omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 12(3)(a)(i) (with art. 35(1))

[^key-b290e40db434e6a79f02dd63c8dc1c5a]: Reg. 12(3)(b) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 16(4)(a)

[^key-b2bd1446dd88566f213cbc0ae9781066]: Word in reg. 4(1)(a) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(2)(a)

[^key-b2ed232c39325ea5f6ef015f05ad0a28]: Reg. 3(8) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 4(5)

[^key-b3b1a413883df4c741c49ca9786e5490]: Words in reg. 8(c) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(3)(c)

[^key-b467e5f4421bcd7a7c9d203eaf3cb9b5]: Words in reg. 19 Table 7 Item 2 substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 5(3)(b)

[^key-b55559b7159d3656332240a878c6a1c0]: Words in reg. 4(5) substituted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(5)

[^key-b71636050802fbb56503e3e540bc06d1]: Reg. 4 Table 1 Items 11A-11E inserted (6.4.2003) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2003 (S.I. 2003/732), regs. 1, 6(4)(k)

[^key-b736c019dfba8b6d73774c3580fd1abf]: Reg. 4 Table 1 Items 16A, 16B omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 3(2)

[^key-b7c996645c7364a1b5c72c6a516c8cf8]: Reg. 5(1)(h) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 26(4)(b)

[^key-b8eaceefdbd214503bb472e901a53269]: Reg. 8(a) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 5(2)

[^key-ba9027757c27809c337d7ccef4540ef1]: Reg. 5(2) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 19(b)