Regulation 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f1 are amended as follows.

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

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