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Regulation 52 Prescribed circumstances for entitlement to working families' tax creditF1F3

United Kingdom

For the purposes of section 20(5)(bb) of the Act (prescribed circumstances) where a claimant or a member of his family is entitled to F2disabled person’s tax credit, he is entitled to working families' tax credit, if—

(a)

at the date of the claim for working families' tax credit the award of disabled person’s tax credit for him or a member of his family will expire within 42 days; and

(b)

the claimant is or would be otherwise entitled to working families' tax credit by virtue of these Regulations; and

(c)

the claim for working families' tax credit is made in respect of a period which commences immediately after the expiry of the award of disabled person’s tax credit.

Annotations

Textual amendments

F1

Part VII inserted (7.4.1992) by The Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887), regs. 1, 58(2)

F2

Words in reg. 52 substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(2), Sch. 2 para. 1(iv)

F3

Words in reg. 52 substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(1), Sch. 1 para. 1(xxii)