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2.—(1) Regulation 4 (Entitlement to benefit) of the principal Regulations is amended as follows.
(2) In paragraph (3)(a)(iii) and (d)(iii), for the sum of “£14,495” substitute “£15,575”.
(3) In paragraph (3)(a)(iii) and (d)(iii), after the word “and” but before the words “the person is not entitled to working tax credit” insert “except as provided for under paragraph (7)”.
(4) For paragraph (3)(e) substitute—
“(e)a child who—
(i)is under the age of four years; and
(ii)is a member of the family of a person who—
(aa)is entitled to income support, or an income-based jobseeker’s allowance, or child tax credit, where the relevant income of the person or persons to whom the award of child tax credit is made under section 14 of the Tax Credit Act 2002 is determined at the time of the award not to exceed £15,575; and
(bb)except as provided for under paragraph (7) is not entitled to working tax credit.”.
(5) After paragraph (6), insert—
“(7) For the purposes of paragraph (3)(a)(iii), (d)(iii) and (e) and paragraph 4(1)(a)(iii) of Schedule 1, a person shall be treated as not entitled to working tax credit where regulation 7D (ceasing to undertake work or working for less than 16 hours per week) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) applies”.
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