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The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
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There are currently no known outstanding effects for the The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Section 19.
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Entitlement after death of a child or qualifying young person for whom the claimant is responsibleU.K.
19.—(1) Paragraph (2) applies if—
(a)the death occurs of a child or qualifying young person,
(b)working tax credit is payable to a person who was, or to a couple at least one of whom was, immediately before the death responsible for that child or qualifying young person;
(c)the prescribed conditions for an element of working tax credit were satisfied because the claimant, or at least one of the claimants, was responsible for that child or qualifying person, but would not have been satisfied but for that responsibility; and
(d)the prescribed conditions would have continued to be satisfied but for the death.
(2) If this paragraph applies, working tax credit shall continue to be payable, as if the child or qualifying young person had not died, for the period for which child tax credit continues to be payable in accordance with regulation 6 of the Child Tax Credit Regulations 2002 M1.
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