The Tax Credits (Miscellaneous Amendments) Regulations 2004

Amendment of the Working Tax Credit Entitlement Regulations

11.—(1) Amend regulation 18 (50 plus element) as follows.

(2) After paragraph (4) insert—

“(4A) For the purposes of paragraph (4)(b) “consecutive periods” are periods, any pair of which is separated by a gap of not more than 12 weeks.”.

(3) In paragraph (5)—

(a) at the end of sub-paragraph (d) omit “or”;

(b) in sub-paragraph (e) for “the minimum income guarantee” onwards substitute “state pension credit within the meaning of the State Pension Credit Act 2002(1); or”; and

(c) at the end add—

“(f) a training allowance paid by the Secretary of State under section 2(1) of the Employment and Training Act 1973(2) to a person in his capacity as a participant in either of the schemes provided by, or under arrangements made with, the Secretary of State and known as “Work-Based Learning for Adults” and “Training for Work”.”.

(1)

2002 c. 16.

(2)

1973 c. 50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19). There are amendments which are not relevant for present purposes.