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The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003

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Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

4.—(1) Amend regulation 4 (entitlement to basic element of working tax credit: qualifying remunerative work) as follows.

(2) In paragraph (1), in the wording relating to the “Second Condition”, for paragraph (a) substitute—

(a)is aged at least 16 and—

(i)undertakes work for not less than 16 hours per week,

(ii)either he or his partner is responsible for a child or qualifying young person, or he has a physical or mental disability which puts him at a disadvantage in getting a job and satisfies regulation 9(1)(c),.

(3) In paragraph (2)(f)(i) for “Table 8” substitute “Table 6”.

(4) After paragraph (4) insert—

(5) In reckoning the number of hours of qualifying remunerative work which a person normally undertakes, any time allowed for visits to a hospital, clinic or other establishment for the purpose only of treating or monitoring the person’s disability shall be included; but only if the person is, or expects to be, paid in respect of that time..

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