Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

3.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.

(2) In regulation 4 (entitlement to basic element of Working Tax Credit: qualifying remunerative work)—

(a) in sub-paragraph (4)(c) after “Schedule 7 of the Coronavirus Act 2020,” omit “and”;

(b) in paragraph (4)(d)(ii) after “consequence of coronavirus” for “.” substitute “, and”;

(c) after paragraph (4)(d)(ii) insert—

“(e) any period of absence from work due to taking carer’s leave under section 80J of the Employment Rights Act 1996(2),”.

(1)

S.I. 2002/2005, amended by S.I. 2020/1515, S.I. 2020/534 there are other amending instruments but none is relevant.

(2)

1996 c. 18; section 80J was inserted by the Carer’s Leave Act 2023 (c. 18) Schedule, Part 1, paragraph 2.