Version Superseded: 06/04/2003
Point in time view as at 01/08/2002.
There are currently no known outstanding effects for the The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Cross Heading: Second adult element.
11.—(1) The determination of the maximum rate must include the second adult element if the claim is a joint claim unless—
(a)one of the claimants is aged 50 or over;
(b)the 50 plus element is payable; and
(c)neither of the claimants is engaged in qualifying remunerative work for at least 30 hours per week.
Sub-paragraph (c) is subject to the following qualification.
(2) Paragraph (1)(c) does not apply if at least one of the claimants—
(i)is responsible for a child or a qualifying young person; or
(ii)satisfies regulation 9(1).
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