- Latest available (Revised)
- Point in Time (25/03/2020)
- Original (As made)
Point in time view as at 25/03/2020.
There are currently no known outstanding effects for the The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Section 3.
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3.—(1) For the purposes of determining the maximum rate of working tax credit, in addition to the basic element and the disability element M1, the following elements are prescribed—
(a)a 30 hour element;
(b)a second adult element;
(c)a lone parent element;
(d)a child care element; [F1and]
(e)a severe disability element; F2...
F2(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) It is a condition of entitlement to the other elements of working tax credit that the person making the claim for working tax credit is entitled to the basic element.
(3) If the claim for working tax credit is a joint claim, and both members of the couple satisfy the conditions of entitlement for—
(a)the disability element, [F3or]
(b)the severe disability element, F4...
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the award must include two such elements.
Textual Amendments
F1Word in reg. 3(1) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(a)
F2Reg. 3(1)(f) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(a)(ii)
F3Word in reg. 3(3) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(b)
F4Reg. 3(3)(c) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(b)(ii)
Marginal Citations
M1Subsections (2) and (3) of section 11 of the Act provide that working tax credit shall include the basic element and the disability element, whilst subsection (5) provides for the possibility of including other elements.
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