(b) dividing that figure by the number of days in the basis period to give the daily figure; and (c) multiplying the daily figure by the number of days in the part tax year on which the trade, profession or vocation was carried on.”. [ISOE 17 In regulation 7 (social security income)— (a) in paragraph (1), after security insert in the part tax “social income” “received year”; (b) in paragraph (3), in the opening words and in the title of Table 3, after security “social insert in the part tax income” “received year”. 18 In regulation 8 (student income), after relation to a insert any of the following which is “in student” “, received in the part tax year”. 19 In regulation 10 (investment income)— (a) in paragraph (1), after insert in the part tax “gross amount” “received year”; (b) in paragraph (1)(e), before insert “year” “part tax”; (c) in paragraph (2), in the opening words and in the title of Table 4, after “investment insert in the part tax income” “received year”. 20 In regulation 11(1) (property income)— (a) omit “annual”; (b) after insert the part tax “taxable profits” “for year”. 21 In regulation 12(1) (foreign income), before insert “year” “part tax”. 22 In regulation 13 (notional income), after insert in the part tax “means income” “received year”. 23 In regulation 18 (miscellaneous income), after insert in the part tax “means income” “received year”. Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 24 Paragraphs 25 to 27 prescribe modifications to the application of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 where regulation 12A of these Regulations applies.
(b) dividing that figure by the number of days in the basis period to give the daily figure; and (c) multiplying the daily figure by the number of days in the part tax year on which the trade, profession or vocation was carried on.”. [ISOE 17 In regulation 7 (social security income)— (a) in paragraph (1), after “social security income” insert “received in the part tax year”; (b) in paragraph (3), in the opening words and in the title of Table 3, after “social security income” insert “received in the part tax year”. 18 In regulation 8 (student income), after “in relation to a student” insert “, any of the following which is received in the part tax year”. 19 In regulation 10 (investment income)— (a) in paragraph (1), after “gross amount” insert “received in the part tax year”; (b) in paragraph (1)(e), before “year” insert “part tax”; (c) in paragraph (2), in the opening words and in the title of Table 4, after “investment income” insert “received in the part tax year”. 20 In regulation 11(1) (property income)— (a) omit “annual”; (b) after “taxable profits” insert “for the part tax year”. 21 In regulation 12(1) (foreign income), before “year” insert “part tax”. 22 In regulation 13 (notional income), after “means income” insert “received in the part tax year”. 23 In regulation 18 (miscellaneous income), after “means income” insert “received in the part tax year”. Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 24 Paragraphs 25 to 27 prescribe modifications to the application of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 where regulation 12A of these Regulations applies.