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

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

16.—(1) Amend regulation 18 as follows.

(2) For paragraphs (3)(a) and (b), substitute—

(a)he is aged at least 50; and

(b)he starts qualifying remunerative work; and.

(3) In paragraphs (4)(a), (4)(b), (6) and (7) respectively, after “starting” add “qualifying remunerative”.

(4) In paragraph (9)(a) for “invalid care”, substitute “carer's”.