The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 No. 2005

PART 2 U.K. CONDITIONS OF ENTITLEMENT

Second adult element U.K.

Second adult element U.K.

[F1 11.— (1) The determination of the maximum rate must include the second adult element if the claim is a joint claim.

• This is subject to the following provisions of this regulation.

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 (4) The determination of the maximum rate shall F4 ... not include the second adult element if neither claimant has responsibility for a child or qualifying young person, and

(a) one claimant is serving a custodial sentence of more than twelve months, or

(b) one claimant is subject to immigration control within the meaning of [F5 section 115(9)] of the Immigration and Asylum Act 1999.]

[F6 (5) Paragraph (4)(b) does not apply where the claimant subject to immigration control is a person to whom Case 4 of regulation 3(1) of the Tax Credits (Immigration) Regulations 2003 applies.]]

Textual Amendments

F1 Reg. 11 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 10

F2 Reg. 11(2)(3) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(15)(a)

F3 Reg. 11(4) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 4(1)

F4 Word in reg. 11(4) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(15)(b)

F5 Words in reg. 11(4) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(b), 3(2)

F6 Reg. 11(5) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(b), 3(3)