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The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
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[F1Ceasing to undertake work or working for less than 16[F2, 24] or 30 hours per weekU.K.
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) [F3of 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.
[F4(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.]
Textual Amendments
F1Reg. 7D substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 8
F2Word in reg. 7D heading inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(10)(a)
F3Words 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)
F4Reg. 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)
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