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The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001

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Amendments to the Family Credit Regulations

12.—(1) Amend regulation 4 of the Family Credit Regulations as follows.

(2) In paragraph (4)(1) after sub-paragraph (c) insert the following sub-paragraph—

or

(d)in the case of a woman on maternity leave at the date of the claim, the hours worked shall be calculated on the basis of a declaration made by her of the average hours worked per week prior to the commencement of her maternity leave..

(3) In paragraph (5)(2) after sub-paragraph (d) add the following sub-paragraph—

or

(e)cannot satisfy the requirements of sub-paragraph (a) or (b) above at the date of claim because she is on maternity leave at that date but—

(i)prior to the commencement of her maternity leave, she worked, on average, not less than 16 hours a week, and

(ii)she is entitled to maternity allowance or statutory maternity pay at the date of the claim,.

(1)

Paragraph (4) was amended by regulation 11 of S.I. 1995/516, regulation 2 of S.I. 1997/806, regulation 3 of S.I. 2000/1807 and regulation 4(3) of S.I. 2000/2978.

(2)

Paragraph (5) was amended by regulation 4(5) of S.I. 2000/2978.

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