The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Term time and other seasonal workers U.K.

7.—(1) For the purposes of the [F1 conditions of entitlement in this Part], paragraph (2) applies if a person—

(a) works at a school, other educational establishment or other place of employment,

(b) there is a recognisable cycle to his employment there; and

(c) the length of that recognisable cycle is one year and includes periods of school holidays or similar vacations during which he does not work.

(2) If this paragraph applies, the periods mentioned in paragraph (1)(c) are disregarded in determining whether the [F1 conditions of entitlement in this Part] are satisfied.

Textual Amendments

F1 Words in reg. 7(1)(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 6