9.—(1) In the case of a person or persons entitled to working tax credit only or child tax credit only, where the rate at which the person or persons would be entitled to the tax credit (as determined in accordance with regulation 7 or 8) would be less than £26.00, there is no rate in his or their case.
(2) In the case of a person or persons entitled to both working tax credit and child tax credit, where the total of the rates at which the person or persons would be entitled to the tax credits (as determined in accordance with regulations 7 and 8) would be less than £26.00, there are no rates in his or their case.
Commencement Information
I1Reg. 9 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.