Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
This section has no associated Explanatory Memorandum
3.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) are amended as follows.
(2) For the table in Schedule 2 (maximum rates of the elements of a working tax credit) substitute—
“Relevant element of working tax credit | Maximum annual rate |
|---|---|
| 1. Basic element | £1,920 |
| 2. Disability element | £2,855 |
| 3. 30 hour element | £790 |
| 4. Second adult element | £1,970 |
| 5. Lone parent element | £1,970 |
| 6. Severe disability element | £1,220” |
(1)
S.I. 2002/2005; the last relevant amending instrument is S.I. 2012/849.