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HMRC internal manual

Tax Credits Technical Manual

Saving Gateway Account: Saving Gateway Account

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 10, (2) Table 4, item 14

When calculating investment income, disregard the following:

  • The whole amount of any income arising from or payment made in respect of a Saving Gateway account.

Saving Gateway account has the meaning given by section 1 of the Saving Gateway Accounts Act 2009.