The Child Benefit and Tax Credits Up-rating Order 2014

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

4.  The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) is amended as follows—

(a) in item 1 (basic element), in the second column, for “£1,920” substitute “£1,940”;

(b) in item 3 (30 hour element), in the second column, for “£790” substitute “£800”;

(c) in item 4 (second adult element), in the second column, for “£1,970” substitute “£1,990”;

(d) in item 5 (lone parent element), in the second column, for “£1,970” substitute “£1,990”.

(1)

S.I. 2002/2005; the last relevant amending instrument is S.I. 2013/750.