18. In these Regulations “miscellaneous income” means income which does not fall within any other provision of these Regulations, and which is either—
(a)subject to income tax under Part 5 of ITTOIA; or
(b)a payment under, or in connection with, a coronavirus support scheme.]
Textual Amendments
F1Reg. 18 substituted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 3(4)