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The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024
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- 2024 No. 266
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Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
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3.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.
(2) In regulation 4 (entitlement to basic element of Working Tax Credit: qualifying remunerative work)—
(a)in sub-paragraph (4)(c) after “Schedule 7 of the Coronavirus Act 2020,” omit “and”;
(b)in paragraph (4)(d)(ii) after “consequence of coronavirus” for “.” substitute “, and”;
(c)after paragraph (4)(d)(ii) insert—
“(e)any period of absence from work due to taking carer’s leave under section 80J of the Employment Rights Act 1996(2),”.
(1)
S.I. 2002/2005, amended by S.I. 2020/1515, S.I. 2020/534 there are other amending instruments but none is relevant.
(2)
1996 c. 18; section 80J was inserted by the Carer’s Leave Act 2023 (c. 18) Schedule, Part 1, paragraph 2.
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