The Tax Credits (Payments by the Board) Regulations 2002

Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act

4.—(1) This regulation has effect in relation to payments of working tax credit other than payments of any child care element.

(2) Subject to regulation 5, the member of a married couple or an unmarried couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3) The member of a married couple or an unmarried couple prescribed by this paragraph is—

(a) if only one member of the married couple or unmarried couple is engaged in remunerative work, that member;

(b) if both members of the married couple or unmarried couple are engaged in remunerative work—

(i) the member elected jointly by them; or

(ii) in default of any election, such of them as appears to the Board to be appropriate.

(4) Where payments are being made to the member of a married couple or an unmarried couple prescribed by virtue of paragraph (3)(b) and the members of the married couple or unmarried couple jointly give notice to the Board that, as a result of a change of circumstances, they wish payments to be made to the other member, the other member shall be treated as prescribed by virtue of paragraph (3)(b).

(5) For the purposes of paragraph (3), a member of a married couple or an unmarried couple is engaged in remunerative work if—

(a) he is engaged in qualifying remunerative work; or

(b) he works not less than 16 hours per week and the other member of the married or unmarried couple is engaged in qualifying remunerative work.

(6) “Qualifying remunerative work”, and being engaged in it, have the meaning given by regulation 4 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1).

(1)

S.I. 2002/2005.