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.