The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 No. 2914

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

11.  In regulation 4(1) (entitlement to basic element of working tax credit: qualifying remunerative work)—

(a) immediately preceding sub-paragraph (c) of the second condition omit “or”;

(b) in sub-paragraph (c) of that condition omit “in any other case”; and

(c) at the end of sub-paragraph (c) insert—

“; or

(d) is aged at least 60 and undertakes not less than 16 hours work per week”.