The Tax Credits (Miscellaneous Amendments) Regulations 2004 No. 762

Amendment of the Working Tax Credit Entitlement Regulations

7.  After regulation 5 insert—

“Time off in connection with childbirth and placement for adoption: further provisions

5A.— (1) This regulation applies to a person for any period—

(a) which falls within a period to which regulation 5 applies; and

(b) which follows the birth or the placement for adoption of the child in connection with whose birth or placement entitlement to the allowance, pay or leave mentioned in regulation 5(1) arises.

(2) A person who was undertaking qualifying remunerative work for at least 16 hours per week, immediately before the beginning of a period to which regulation 5 applies, shall be treated as satisfying the requirements of regulation 4(1) during the period mentioned in paragraph (1) above.

(3) Paragraph (4) of regulation 5 applies for the purpose of this regulation as it applies for the purpose of that regulation.”.