Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024

1

For regulation 11(4) (second adult element) substitute—

4

The determination of the maximum rate shall also not include the second adult element if neither claimant has responsibility for a child or qualifying young person, and

a

one claimant is serving a custodial sentence of more than twelve months, or

b

one claimant is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act 19994.