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

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

12.  In regulation 11(3) (second adult element)(1)—

(a) immediately preceding sub-paragraph (b) omit “or”,

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

“, or

(c) satisfies paragraph (d) of the second condition in regulation 4(1) and is in receipt of the 50 plus element(2)”.

(1)

Regulation 11 was substituted by S.I. 2003/701.

(2)

The 50 plus element is defined in regulation 18 of S.I. 2002/2005.