The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

[^key-a9df7dfa7d910d4ac25d6d140d190897]: Reg. 6(1)(cc) substituted for word in reg. 6(1)(c) (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(3)(b)(i)

[^key-a9e25d8a9bb50a29909e960f53874e47]: Words in reg. 14(4)(c) substituted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924), regs. 1, 4(2)(b)

[^key-aa2ecd37aa81091f2a69c1c9fd51b212]: Word in reg. 3(3) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(b)

[^key-ab32fbc399f629c3122a34b7c505265b]: Reg. 13(9)-(12) inserted (5.8.2013) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2013 (S.I. 2013/1736), regs. 1, 3(4)

[^key-ad113d8aaabd0f02d46d18ab655dd3e7]: Word in reg. 14(2)(c) omitted (1.6.2004) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(c)(i)

[^key-ad7c954e7ffb4e794e8bee26bb2bcd35]: Words in reg. 4(1) inserted (6.4.2015) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 (S.I. 2015/605), regs. 1, 4

[^key-ad9fd21c14f882d4543381be4c32c8e9]: Words in reg. 4(2) added (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 5(2)

[^key-adbe469430247731273041dea7a6e777]: Reg. 2(4) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(9)

[^key-ae0056abb10fcbc6943f754d4ed90b2c]: Reg. 9(7)(b) substituted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(4)(c)

[^key-ae316482adb41f3314fb452e48c323cb]: Reg. 14(1A)(c) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(4)

[^key-ae890c0c777e653708c7319e1849d706]: Reg. 14(2)(c)(iv) omitted (6.4.2011) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(4)(a)

[^key-b00e645cd86d54f460230522d28f8960]: Words in reg. 4(1)(c) omitted (6.4.2011) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914), regs. 1(2), 11(b)

[^key-b28c255219ea27c94f55982a7d912753]: Words in reg. 13(6)(h) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(17)(c)(i)

[^key-b3c74661684d48f3448e71e82599ac2d]: Words in reg. 2 substituted (6.4.2015) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 (S.I. 2015/605), regs. 1, 3

[^key-b3cd842fea8b4f72c2f5b6e55aa8846a]: Words in reg. 14(2)(a)(iii) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 5(3)(b)

[^key-b53ea81ea5b5be6eafc09bc61a6468ea]: Reg. 4(2)(g) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 4

[^key-b6834cba621e08e5a5873828e3f792bc]: Reg. 13(5) substituted (5.8.2013) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2013 (S.I. 2013/1736), regs. 1, 3(3)

[^key-b9d0f0b741f3a972e1ddc604c04f64bb]: Words in reg. 2(1) inserted (9.12.2021) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1286), regs. 1, 2(2)

[^key-ba745ca6b74d775cdbf10d9126323e83]: Reg. 14 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014), regs. 1(1), 31(4)

[^key-baf0fc950ac0ff31acf159ffd96e06c6]: Reg. 11(4) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 4(1)

[^key-bb2e44f6ba4993512d2d1509edc3482a]: Reg. 4(4)(d) inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 2(2)(a)(iii)

[^key-bc628941fcae872520e6ebd381e12c8b]: Words in reg. 2(1) inserted (6.4.2010) by The Human Fertilisation and Embryology (Parental Orders) (Consequential, Transitional and Saving Provisions) Order 2010 (S.I. 2010/986), art. 1(1), Sch. para. 7

[^key-bd9e4252d5eade598fadb373ba4549c4]: Words in reg. 2(1) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(8)

[^key-c0b95930a2f172d12800a3eea1f54745]: Reg. 13(1)(c)(iv) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(16)(b)

[^key-c0e6e0da62a2b339b159378d5d585196]: Reg. 13(6)(i) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 28(4)

[^key-c0f8b208fa94478450dc54c643082f1c]: Words in reg. 4(1) added (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 3

[^key-c1c814de0f8105927eafd71871372b78]: Words in reg. 16(1)(b) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(3)

[^key-c219074562bf29b3ba1fb31a9e43dc1b]: Reg. 11(5) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(b), 3(3)

[^key-c35ead7d27f7bfc9e3fa9b778c4d2142]: Words in reg. 2 inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 2(2)

[^key-c89901b5a559f4f6a2eb548f98ff91da]: Reg. 9(2) substituted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(4)(a)

[^key-c95500f8c73e8f945a76f8cf9d35952d]: Words in reg. 14(2D)(b) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(6)(d)

[^key-ca2da4f1c70571ebfb582a0b1071b21e]: Words in reg. 15(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 14(2)(a)

[^key-cc10961dac2173571deceb874f464743]: Words in reg. 14(1) inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 10(a)

[^key-cca1b68128c7a928016c13f5d3e000c5]: Reg. 14(1A)(b) omitted (18.7.2009) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(a), 5(2)(a)

[^key-cce5825549efe69b5f87c712acc202bd]: Reg. 2(5) added (E.W.S) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(2)(b)

[^key-ceca784c1731920151e90e9201f1a069]: Words in reg. 6(4) inserted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(3)(c)(ii)

[^key-cf7dd0b1cca8b4a6099e092713e9126d]: Reg. 5(1)(ea) omitted (6.4.2016) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360), regs. 1, 2(2)

[^key-d24c4a7737fdaf7d332d301a122f262e]: Words in reg. 6 heading substituted (E.W.S) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(3)(a)

[^key-d3273a2f0142fc2dc5b7c642cf205924]: Words in reg. 14(2)(f)(vii) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(6)(c)

[^key-d4e7d6bc926699c9d81b50b32e497050]: Words in reg. 7D(1)(e) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(10)(b)

[^key-d5cc8f0fea2e4ae6be46bd2718344872]: Word in reg. 3(1) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(a)

[^key-d65173a4ef21f718ea67a44945c66077]: Reg. 14(2)(c)(vi) and word inserted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(4)(b)

[^key-d6c228be7233354d3af3c1a64802215c]: Reg. 14(4)(d) and word inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 28(5)(b)

[^key-dac0428d0dd528ff691ae599d60cced1]: Words in reg. 5A(2) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(7)(a)

[^key-daee052d6b11b3fe2ee01fd890ff0416]: Words in reg. 12 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 11

[^key-dc5009cc6acfc8cf13f14c64d6aa1d8d]: Words in reg. 9(3) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 14(2)(i)

[^key-dcc01292337d4efb15d2c7d92730bf30]: Reg. 13(6)(l) inserted (9.12.2021) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1286), regs. 1, 2(4)

[^key-de794e36fbe2ec74df3cb8ddc7614a4c]: Word in reg. 5(1)(e) substituted (5.4.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 11(2)(c) (with art. 35(1))

[^key-dec8d6ee53a4021649507c1ece937673]: Words in reg. 14(1) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(2)

[^key-df248b10d67282f4dca10f686001a98c]: Words in reg. 6(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 5

[^key-dfdfc5537263167013ec27a89b8dfd20]: Reg. 14(2)(b)(ia) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(5)

[^key-e04168f34a35a7d1ae021a1448507089]: Words in reg. 14(2)(c)(iii) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 2(4)(b)(i)

[^key-e1b09e9174a74364ffef815aa6480f34]: Reg. 9(4)(e) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 24(3)

[^key-e2e46333d1ef90285e0faed9a9ff667c]: Reg. 14(2)(b)(iii) omitted (6.4.2011) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(3)(b)

[^key-e3bb6e6aedbd56ec4b21d9b6a90c6f7d]: Words in reg. 7A(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 7

[^key-e4781c14b0bc6e823917235651b2e3dd]: Words in reg. 13(1)(a) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 12(2)

[^key-e63769a1ec09bbdf94cccd7f0f0e0bdc]: Sch. 2 modified (temp.) (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 77(1)(2), 87(1) (with ss. 88-90)

[^key-e6ea998609d50f91a456e0abe7e55019]: Reg. 11(2)(3) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(15)(a)

[^key-e7d9f2e13b447bc3f0a9d90c51889005]: Reg. 3(3)(c) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(b)(ii)

[^key-e8e2aeb2cc793f36a35155fda558e235]: Reg. 5 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 5

[^key-e9afd649ed2651016f3e7190ac4619f2]: Reg. 14(2)(f)(vi) substituted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 4(3)

[^key-ea0a8cdcc604fdc93d7ecc602272043d]: Words in reg. 9(3) inserted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 14(2)(ii)

[^key-eb7fe2c06164b873ad3fa707688dd3d7]: Sch. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating, etc. Regulations 2013 (S.I. 2013/750), regs. 1(1), 3(2)

[^key-eba3f92a6b09b35aeb659c3f0dadb8fb]: Words in reg. 4(1) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(4)(a)

[^key-ed6fc1efd6186e5e330a8baa60f41655]: Words in reg. 4(1) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(4)(b)(ii)

[^key-edd26048dc825af6a3f01324396839a3]: Reg. 7D(1)(f) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(10)(c)

[^key-eeb72143ef5d249d65d125edfacc413e]: Reg. 5(1)(ca) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 5(2)

[^key-ef02219ecbf1a7293463fd1aa5c77f9d]: Reg. 5(1)(ga) and word inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 5(4)

[^key-ef1106234c131f7d4e636a3181c4a4be]: Reg. 13(3)(4) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 12(4)

[^key-efff69e0a709d82442facdd3907a1848]: Reg. 17(4) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 24(6)(b)

[^key-f02f95f2bcd4a86378766083b2e5c779]: Words in reg. 9(8) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 14(3)

[^key-f03cd6cb1a26a3dd6d018103996abf4d]: Words in reg. 13(6) omitted (1.5.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(17)(b)

[^key-f1c04b42490fcfb66d0c37a4a7182a81]: Words in reg. 13(6) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(17)(a)

[^key-f1d13ef3f2bed11876251ee0d9efa85d]: Words in reg. 2(1) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 2(2)

[^key-f28389dc3364729370e82f4bdcdc7dca]: Reg. 14(2)(f)(ii) substituted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(5)(b)

[^key-f34314022fe9283e3de019e7ae243366]: Words in reg. 9(7)(b)(iv) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(13)(c)

[^key-f3e1cd4ad1b9fbc414e245dc1156fb53]: Word in reg. 5(1)(d) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 11(2)(a) (with art. 35(1))

[^key-f44ca5151b647dd881e85d352f64a871]: Reg. 14(4)(e) and word inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 24(5)(b)

[^key-f46e1474acb23ca56330006920f6a333]: Reg. 14(1B)(e) and word inserted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 2(4)(a)(ii)

[^key-f5cb15f9533b564a4ed214a5a9531fd5]: Words in reg. 6(2) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(8)

[^key-f60485c05611c23f2223748b0b294c80]: Reg. 5(3C) inserted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 11(d)

[^key-f6f0bcbf4c6d6583a27faf76ad910ed2]: Reg. 7C(3) inserted (6.4.2007) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2007 (S.I. 2007/968), regs. 1, 2(2)

[^key-f7170ce7a2c901cb4ba6188e0e7f64c3]: Sum in reg. 20(3)(b) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681), regs. 1(1), 3(1)(b)

[^key-f930122c54ad28a7e4fa572bd8bcfe6a]: Words in reg. 14(1A)(e) added (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 4(2)(b)(i)

[^key-fa8ea0c08074da3f7e9795d662365197]: Words in reg. 13(6)(h) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(17)(c)(ii)

[^key-fb80b9d0bccbae713e32722efcdc3f4c]: Words in reg. 2(1) inserted (E.W.S) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(2)(a)(i)

[^key-fbae6a089f0f1f573fb851c8d73af082]: Words in reg. 7B(2) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(9)

[^key-fbfd6e81aa40821b5068482e9b0545cc]: Reg. 14(2C)(2D) inserted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(6)

[^key-fccd1dc73549557a497242dfec9ae796]: Words in reg. 7(1)(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 6

[^key-fdab9a2e5b729a3aea4ba7c3f031ef79]: Reg. 14(2)(f)(v) omitted (6.4.2011) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(5)(c)

[^key-fef480be18710b573758bd81aac3dda8]: Words in reg. 9(7)(b)(iv) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(13)(b)

[^key-3f790c81ac9d8ed0d893cbcb739dd208]: Word in reg. 4(1) inserted (15.3.2023) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/179), regs. 1, 3(2)(a)

[^key-8dbbe3479f7417eaeb7f92fba50222c8]: Words in reg. 4(1) inserted (15.3.2023) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/179), regs. 1, 3(2)(b)

[^key-f45184f0394fce41e86c9dbfed00c1a0]: Word in reg. 13(1)(c)(iv) inserted (15.3.2023) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/179), regs. 1, 3(3)(a)

[^key-877c6e3f6f6f090653e521569fa58ad0]: Reg. 13(1)(c)(v) inserted (15.3.2023) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/179), regs. 1, 3(3)(b)

[^key-b87cec21ee7384f1f4d45b23ccff718c]: Words in reg. 5(1)(k) inserted (N.I.) (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 10(a), 34

[^key-ddb4fee302041bf641f0655ccdc417ab]: Words in reg. 5(3C) inserted (N.I.) (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 10(b), 34

[^key-c6a1ee87354b26d568522b7640c6322f]: Reg. 17(6) inserted (13.3.2024) by The Tax Credits (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/176), regs. 1, 4(2)(c)

[^key-3374ad55d155ffff9ddd4ac0db88d713]: Words in reg. 17(1) substituted (13.3.2024) by The Tax Credits (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/176), regs. 1, 4(2)(a)

[^key-ed826431f07f47e61fb5bd2000378f57]: Reg. 17(5) substituted (13.3.2024) by The Tax Credits (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/176), regs. 1, 4(2)(b)

[^key-34f066505af040cb5d8574eff944a37c]: Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(a)

[^key-d07fa5347ec264451884db7dee25a1bf]: Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(b)

[^key-bb4d389440ef6b1e7e4842464b0ea789]: Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(c)

[^key-301f730f5ef19f24fe472d8de9d5003d]: Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(d)

[^key-e56f12cd6efabaa3605262047477f59f]: Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(e)

[^key-73af670045826a00f2edef29505d9127]: Reg. 4(4)(e) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 3(2)(c)

[^key-ba416f838e21298e2b1c371bdd5354e0]: Word in reg. 4(4)(c) omitted (6.4.2024) by virtue of The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 3(2)(a)

[^key-f45b33e9d69bee61baf4e8024002f043]: Word in reg. 4(4)(d)(ii) substituted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 3(2)(b)

Time off in connection with maternity, paternity and adoption

Periods of illness or incapacity for work

Strike periods

7A

• (1) This regulation applies for any period during which a person is on strike.

• (2) For the purposes of the conditions of entitlement in this Part, the person is treated as being engaged in qualifying remunerative work during the period.

• This is subject to paragraph (3) and regulation 7D.

• (3) The person—

• (a) must have been engaged in qualifying remunerative work immediately before the beginning of the period, and

• (b) must not be on strike for longer than a period of ten consecutive days on which he should have been working.

Persons suspended from work

7B

• (1) This regulation applies for any period during which a person is suspended from work while complaints or allegations against him are investigated.

• (2) For the purposes of the conditions in regulation 4(1), the person is treated as being engaged in qualifying remunerative work during the period.

• This is subject to paragraph (3) and regulation 7D.

• (3) The person must have been engaged in qualifying remunerative work immediately before the beginning of the period.

Pay in lieu of notice

7C

• (1) This regulation applies if a person stops work and receives pay in lieu of notice.

• (2) For the purposes of the conditions in regulation 4(1), the person shall not be treated as being engaged in qualifying remunerative work during the period for which he receives the pay.

• (3) This regulation is subject to regulation 7D.

Gaps between jobs

Initial claims

9A

• (1) In regulation 9(1)(b) an “initial claim” means a claim which—

• (a) is made for the disability element of working tax credit, and

• (b) relates to a person who has not had an entitlement to that element or to disabled person’s tax credit during the two years immediately preceding the making of the claim.

• (2) In paragraph (1) any reference to the making of a claim includes the giving of notification, in accordance with regulation 20 of the Tax Credits (Claims and Notifications) Regulations 2002, of a change of circumstances falling within that regulation.

• (3) For the purposes of paragraph (1)(b) a person is treated as having an entitlement to the disability element of working tax credit if, by virtue of the person being a person who satisfies regulation 9, that element is taken into account in determining the rate at which the person is entitled to a tax credit.

Training for work etc.

9B

• (1) In regulation 9 “training for work” means training for work received—

• (a) in pursuance of arrangements made under—

• (i) section 2(1) of the Employment and Training Act 1973,

• (ii) section 2(3) of the Enterprise and New Towns (Scotland) Act 1990, or

• (iii) section 1(1) of the Employment and Training Act 1950, or

• (b) on a course whose primary purpose is the teaching of occupational or vocational skills, and which the person attends for 16 hours or more a week.

• (2) For the purposes of regulation 9(7) a period of training for work means a series of consecutive days of training for work, there being disregarded any day specified in paragraph (3).

• (3) Those days are any day on which the claimant was—

• (a) on holiday;

• (b) attending court as a justice of the peace, a party to any proceedings, a witness or a juror;

• (c) suffering from some disease or bodily or mental disablement as a result of which he was unable to attend training for work, or his attendance would have put at risk the health of other persons;

• (d) unable to participate in training for work because—

• (i) he was looking after a child because the person who usually looked after that child was unable to do so;

• (ii) he was looking after a member of his family who was ill;

• (iii) he was required to deal with some domestic emergency; or

• (iv) he was arranging or attending the funeral of his partner or a relative; or

• (e) authorised by the training provider to be absent from training for work.

• (4) For the purposes of paragraph (3)(d)(iv) “relative” means close relative, grandparent, grandchild, uncle, aunt, nephew or niece; and in this paragraph “close relative” means parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or the spouse of any of the preceding persons or, if that person is one of an unmarried couple, the other member of that couple.

Time off in connection with childbirth and adoption

Time off in connection with childbirth and placement for adoption: further provisions

5A

• (1) This regulation applies to a person for any period—

• (a) which falls within a period to which regulation 5 applies; and

• (b) which follows the birth or the placement for adoption of the child in connection with whose birth or placement entitlement to the allowance, pay or leave mentioned in regulation 5(1) arises.

• (2) A person who would have been treated as being engaged in qualifying remunerative work if they or, in the case of a joint claim, they or their partner had been responsible for a child or qualifying young person, immediately before the beginning of a period to which regulation 5 applies, shall be treated as being engaged in qualifying remunerative work for the purposes of the conditions of entitlement in this Part during the period mentioned in paragraph (1) above.

• (3) Paragraph (4) of regulation 5 applies for the purpose of this regulation as it applies for the purpose of that regulation.

• (4) This regulation is subject to regulation 7D.

Periods of illness or incapacity for work, incapacity for work or limited capability for work

Term time and other seasonal workers

Strike periods

Persons suspended from work

Pay in lieu of notice

Gaps between jobs

1

Basic element

2

Disability element

3

30 hour element

4

Second adult element

5

Lone parent element

6

Severe disability element

7

50 plus element—

Time off in connection withchildbirthand adoption

Ceasing to undertake work or working for less than 16, 24 or 30 hours per week

7D

• (1) This regulation applies for the four-week period immediately after—

• (a) a person, not being a member of a couple, who is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or starts to work less than 16 hours per week,

• (b) a person, being a member of a couple only one of whom is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or starts to work less than 16 hours per week,

• (c) both members of a couple, each of whom is engaged in qualifying remunerative work for not less than 16 hours per week, cease to work or start to work less than 16 hours per week,

• (d) a person, being a member of a couple who is entitled to the childcare element of working tax credit each of whom is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or start to work less than 16 hours per week, or

• (e) a person who satisfies paragraph (c) of the first variation or paragraph (b) of the second variation of the second condition in regulation 4(1) and who is engaged in qualifying remunerative work for not less than 30 hours per week, ceases to work or starts to work less than 30 hours per week.

• (f) one or both members of a couple who satisfy paragraph (a) of the third variation of the Second condition in regulation 4(1) and are engaged in qualifying remunerative work cease to work or reduce their hours to the extent that they cease to meet the condition that one member of the couple works not less than 16 hours per week and the aggregate number of hours for which the couple are engaged in qualifying remunerative work is not less than 24 hours per week.

• (2) For the purposes of the conditions of entitlement in this Part, the person is treated as being engaged in qualifying remunerative work during that period.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gaps between jobs

£1,920

Time off in connection with childbirth , parental bereavement and or adoption

Alteration in hours worked due to coronavirus

7E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gaps between jobs