Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20025
For regulation 5 (maternity leave) substitute—
Time off in connection with maternity, paternity and adoption5
1
This regulation applies for any period during which a person—
a
is paid maternity allowance,
b
is paid statutory maternity pay,
c
d
is paid statutory paternity pay,
e
f
is paid statutory adoption pay, or
2
For the purposes of the conditions in regulation 4(1), the person is treated as being engaged in qualifying remunerative work during the period.
This is subject to paragraph (3).
3
The person must have been engaged in qualifying remunerative work immediately before the beginning of the period.
4
A person who is self-employed is treated as engaged in qualifying remunerative work for the requisite number of hours during any period for which paragraph (1) would have applied in his case but for the fact that the work he performed in the week immediately before the period began, although done for payment or in the expectation of payment, was not performed under a contract of service or apprenticeship.