PART 1 GENERAL
Other elements of working tax credit3
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; F3...
F3f
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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, F2or
b
the severe disability element, F4...
F4c
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the award must include two such elements.