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2.—(1) In paragraph 16(2) of Schedule 3 to the Council Tax Benefit Regulations (sums to be disregarded in the calculation of earnings—recipients of tax credits)—
(a)in paragraph (b)—
(i)omit sub-head (bb) in head (ii);
(ii)in heads (iii) and (iv), for “30 hours” substitute “16 hours”; and
(iii)in head (iv) omit the words “or both members are”; and
(b)after paragraph (b), insert the following—
“or
(c)the claimant is, or if he has a partner, one of them is, a person to whom regulation 18(3) of the Working Tax Credit Regulations(1) (eligibility for 50 plus element) applies, or would apply if an application for working tax credit were to be made in his case.”.
(2) In paragraph 57 of Schedule 4 to those Regulations (sums to be disregarded in the calculation of income other than earnings)—
(a)before “paragraph 16” insert “sub-paragraph (1) of”; and
(b)for the words from “entitled” to “2002” substitute “a person who satisfies any of the conditions of sub-paragraph (2) of that paragraph”.
See the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I.2002/2005).
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