The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003

Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

14.—(1) Amend regulation 9 as follows.

(2) In paragraph (3)—

(i) for “for whom the applicable amount” substitute “for whom at least one of the following benefits has been payable and for whom the applicable amount”.

(ii) after “disability premium” insert “in respect of him”.

(iii) in sub-paragraph (a) for “paragraphs 10(1)(b) or (2)(b) or 11, and 12,” substitute “paragraphs 10(1)(b) or (2)(b) or 11, and where applicable, 12,”.

(iv) in sub-paragraph (b) for “paragraph 12(1)(a), (b)(ii) or (c) or 13, and 14 of” substitute “paragraphs 12(1)(a), or (b)(ii), or (c), or 13, and where applicable 14 of Part 3 of”.

(v) in sub-paragraph (c) for “paragraphs 10(1)(b) or (2)(b) or 11, and 12” substitute “paragraphs 10(1)(b) or (2)(b) or 11, and where applicable, 12”.

(vi) in sub-paragraph (d) for “paragraphs 11(1)(b) or (2)(b) or 12, and 13” substitute “paragraphs 11(1)(b) or (2)(b) or 12, and where applicable, 13”.

(3) In paragraph (8)(1) after “was entitled”, omit “on the preceding day” and substitute “for at least one day in the preceding 56 days”.

(1)

This regulation was substituted by regulation 8 of S.I. 2003/701.