Legislation – The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20024.

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 200211 are amended as follows.

(2)

In table 6 of regulation 19 (general disregards in the calculation of income), after item 40 insert—

“41. A payment made under the Covid-19 support scheme: working households receiving tax credits12.”.