[F1 Miscellaneous incomeU.K.
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)