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The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
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Changes over time for: Section 5A
Alternative versions:
- 06/04/2004- Amendment
- 31/07/2009- Amendment
- 06/04/2012- Amendment
- 09/06/2022
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There are currently no known outstanding effects for the The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Section 5A.
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[F1Time off in connection with childbirth and placement for adoption: further provisionsU.K.
5A.—(1) This regulation applies to a person for any period—
(a)which falls within a period to which regulation 5 applies; and
(b)which follows the birth or the placement for adoption of the child in connection with whose birth or placement entitlement to the allowance, pay or leave mentioned in regulation 5(1) arises.
(2) [F2A person who would have been treated as being engaged in qualifying remunerative work if they or, in the case of a joint claim, they or their partner had been responsible for a child or qualifying young person], immediately before the beginning of a period to which regulation 5 applies, shall be treated as [F3being engaged in qualifying remunerative work for the purposes of the conditions of entitlement in this Part] during the period mentioned in paragraph (1) above.
(3) Paragraph (4) of regulation 5 applies for the purpose of this regulation as it applies for the purpose of that regulation.]
[F4(4) This regulation is subject to regulation 7D.]
Textual Amendments
F1Reg. 5A inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 7
F2Words in reg. 5A(2) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(7)(a)
F3Words in reg. 5A(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 4
F4Reg. 5A(4) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(7)(b)
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