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Tax Credits Act 2002, Section 11 is up to date with all changes known to be in force on or before 24 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The maximum rate at which a person or persons may be entitled to working tax credit is to be determined in the prescribed manner.
(2)The prescribed manner of determination must involve the inclusion of an element which is to be included in the case of all persons entitled to working tax credit.
(3)The prescribed manner of determination must also involve the inclusion of an element in respect of the person, or either or both of the persons, engaged in qualifying remunerative work—
(a)having a physical or mental disability which puts him at a disadvantage in getting a job, and
(b)satisfying such other conditions as may be prescribed.
(4)The element specified in subsection (2) is to be known as the basic element of working tax credit and the element specified in subsection (3) is to be known as the disability element of working tax credit.
(5)The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.
(6)The other elements may (in particular) include—
(a)an element in respect of the person, or either of the persons or the two of them taken together, being engaged in qualifying remunerative work to an extent prescribed for the purposes of this paragraph,
(b)an element in respect of the persons being the members of a [F1couple],
(c)an element in respect of the person not being a member of a [F2couple] but being responsible for a child or qualifying young person,
(d)an element in respect of the person, or either or both of the persons, being severely disabled, and
(e)an element in respect of the person, or either or both of the persons, being over a prescribed age, satisfying prescribed conditions and having been engaged in qualifying remunerative work for not longer than a prescribed period.
(7)A person has a physical or mental disability which puts him at a disadvantage in getting a job, or is severely disabled, for the purposes of this section only if—
(a)he satisfies prescribed conditions, or
(b)prescribed conditions exist in relation to him.
Textual Amendments
F1Word in s. 11(6)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1
F2Words in s. 11(6)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1
Commencement Information
I1S. 11 wholly in force at 6.4.2003; s. 11 not in force at Royal Assent, see s. 61; s. 11 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
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