SCHEDULE

Regulation 3

Table substituted in Schedule 2 to the Entitlement Regulations

Relevant element of working tax credit

Maximum annual rate

1. Basic element

£1,890

2. Disability element

£2,530

3. 30 hour element

£775

4. Second adult element

£1,860

5. Lone parent element

£1,860

6. Severe disability element

£1,075

7. 50 plus element–

   (a) in the case of a person who normally undertakes qualifying remunerative work for at least 16 hours but less than 30 hours per week; and

£1,300

   (b) in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week

£1,935