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24.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.
(2) In regulation 2(1) (interpretation)(2), at the appropriate place insert—
““armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;”.
(3) In regulation 9(4) (disability element and workers who are to be treated as at a disadvantage in getting a job), after sub-paragraph (d) insert—
“(e)armed forces independence payment.”.
(4) In regulation 13(6)(3) (entitlement to child care element of working tax credit) after sub-paragraph (i) insert—
“(j)armed forces independence payment.”.
(5) In regulation 14(4)(4)—
(a)omit “or” at the end of sub-paragraph (c); and
(b)after sub-paragraph (d) insert—
“; or
(e)armed forces independence payment is payable in respect of that child.”.
(6) In regulation 17 (severe disability element)—
(a)in paragraph (1) after “or (3)” insert “or (4)”; and
(b)after paragraph (3) insert—
“(4) A person satisfies this paragraph if an armed forces independence payment is payable in respect of him.”.
S.I. 2002/2005 as amended by S.I. 2013/388.
There are amendments to regulation 2(1) which are not relevant to this Order.
Regulation 13(6) was amended by S.I. 2003/701, 2008/1879 and 2012/848.
Regulation 14(4) was amended by S.I. 2010/751.
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