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

31.  In regulation 11—

(a) in paragraph (1) after “element” insert “(and an additional such element for each member of the polygamous unit exceeding two in number)”;

(b) in paragraph (2)(c) for “neither of the claimants” substitute “no claimant”;

(c) in paragraph (4) in the words preceding sub-paragraph (a) after “adult element” insert “for any claimant”;

(d) in paragraph (4)(a) for “neither claimant” substitute “none of the claimants”; and

(e) in paragraph (4)(b) for “one claimant” substitute “the claimant in question”.