The Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020
These Regulations amend the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) (“the Income Regulations”) and the Working Tax Credit (Entitlement Maximum Rate) Regulations 2002 (S. I. 2002/2005) (“the Entitlement Regulations”).