Subject to regulation 21 F4and paragraph (1A), F5working families' tax credit and F6disabled persons' tax credit shall be payable in respect of any benefit week on the Tuesday next following the end of that week by means of a book of serial orders F7or on presentation of an instrument for benefit payment unless in any case the F8Board arrange otherwise.

Subject to paragraph (2), where an amount of F5working families' tax credit or F6disabled persons' tax credit becomes payable which is at a weekly rate of not more than £4.00, that amount shall, if the F10Board so direct, be payable as soon as practicable by means of a single payment; except that if that amount represents an increase in the amount of either of those benefits which has previously been paid in respect of the same period, this paragraph shall apply only if that previous payment was made by means of a single payment.

Where the entitlement to F5working families' tax credit or F6disabled persons' tax credit is less than 50 pence a week that amount shall not be payable.