# The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024, Regulation 3: Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 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 1996,”.

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Source: https://www.legislation.gov.uk/uksi/2024/266/regulation/3 (the official version)
Page: https://openlegislation.uk/carers-leave-consequential-amendments-to-subordinate-legislation-regulations-2024/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.