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,