Commentary

E2.235 Tax credits—general disregards in calculation of income

Personal and employment tax

E2.235 Tax credits—general disregards in calculation of income

E2.235 Tax credits—general disregards in calculation of income

SI 2002/2006, reg 19 provides a long list of items to be disregarded in the calculation of income (in addition to the specific disregards listed in relation to particular types of income mentioned in E2.232):

  1.  

    •     the sums specified in Table 6 of reg 19 are disregarded

  2.  

    •     the sums specified in column 1 of Table 7 of reg 19 are disregarded if the condition in the corresponding entry in column 2 of that Table is satisfied; and

  3.  

    •     the sums specified in column 1 of Table 8 of reg 19 are

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