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

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

5.  For regulation 5 (maternity leave) substitute—

“Time off in connection with maternity, paternity and adoption

5.— (1) This regulation applies for any period during which a person—

(a) is paid maternity allowance,

(b) is paid statutory maternity pay,

(c) is absent from work during an ordinary maternity leave period under section 71 of the Employment Rights Act 1996(1) or Article 103 of the Employment Rights (Northern Ireland) Order 1996(2),

(d) is paid statutory paternity pay,

(e) is absent from work during a paternity leave period under section 80A of the Employment Rights Act 1996(3) or Article 112A of the Employment Rights (Northern Ireland) Order 1996(4),

(f) is paid statutory adoption pay, or

(g) is absent from work during an ordinary adoption leave period under section 75A of the Employment Rights Act 1996(5) or Article 107A of the Employment Rights (Northern Ireland) Order 1996(6).

(2) For the purposes of the conditions in regulation 4(1), the person is treated as being engaged in qualifying remunerative work during the period.

• This is subject to paragraph (3).

(3) The person must have been engaged in qualifying remunerative work immediately before the beginning of the period.

(4) A person who is self-employed is treated as engaged in qualifying remunerative work for the requisite number of hours during any period for which paragraph (1) would have applied in his case but for the fact that the work he performed in the week immediately before the period began, although done for payment or in the expectation of payment, was not performed under a contract of service or apprenticeship.”.

(1)

1996 c. 18. Section 71 was substituted by Part I of Schedule 4 to the Employment Relations Act 1999 (c. 26).

(2)

S.I. 1996/1919 (N.I. 16). Article 103 was substituted by Article 9 of, and Part I of Schedule 4 to, the Employment Relations (Northern Ireland) Order 1999 (S.I. 1999/2790 (N.I. 9)).

(3)

Article 80A was inserted by section 1 of the Employment Act 2002 (c. 22).

(4)

Article 112A was inserted by Article 4 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)).

(5)

Section 75A was inserted by section 3 of the Employment Act 2002.

(6)

Article 107A was inserted by Article 3 of the Employment (Northern Ireland) Order 2002.