The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 No. 2815

Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

13.  In regulation 2(1) at the end of the definition of “employed” add—

• “otherwise than by reason of Chapter 8 of Part 2 of that Act (deemed employment in respect of arrangements made by intermediaries).”

(1)

This regulation was amended by regulation 3 of S.I. 2003/701.