Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023
1
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023 are amended as follows.
2
In regulation 4 (entitlement to basic element of Working Tax Credit: qualifying remunerative work)—
a
in sub-paragraph (4)(c) after “Schedule 7 of the Coronavirus Act 2020,” omit “and”;
b
in paragraph (4)(d)(ii) after “consequence of coronavirus” for “.” substitute “, and”
;
c
after paragraph (4)(d)(ii) insert—
e
any period of absence from work due to taking carer’s leave under section 80J of the Employment Rights Act 19964,