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The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 455
- SCHEDULE 1
- Paragraph 19
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19. In Schedule 1B M1 (prescribed categories of person)–E+W+S
(a)in paragraphs 14A(1)(c) (parental leave) and 14B(2)(b) (paternity leave) after the words “working families' tax credit, disabled person’s tax credit” there shall be inserted the words “ working tax credit, child tax credit payable at a rate higher than the family element, ”, and
(b)in paragraph 14A(2) and 14B(3) at the end there shall be added the words “and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 M2 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations”.
Marginal Citations
M1The relevant amending instruments are S.I. 1996/206, 1999/3329 and 2002/2689.
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