Second adult elementU.K.
Second adult elementU.K.
[F111.—(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 [F5section 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
F1Reg. 11 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 10
F2Reg. 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)
F3Reg. 11(4) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 4(1)
F4Word 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)
F5Words 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)
F6Reg. 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)