Regulation 2 Amendment of regulation 3 of the principal RegulationsF1I1

Regulation 3 (entitlement to benefit) of the principal Regulations is amended as follows.

In paragraph (3)(a)(iii), (d)(iii) and (e)(ii)(aa), for the sum of “£15,575” substitute “£16,040”.

In paragraph (3)(a)(iii) and (d)(iii), for “except as provided for under paragraph (7) the person is not entitled to working tax credit ” substitute “the person is not entitled to working tax credit or is treated as not being so entitled by virtue of paragraph (7)”.

For paragraph (3)(e)(ii)(bb) substitute—

“(bb)

either is not entitled to working tax credit or is treated as not being so entitled by virtue of paragraph (7).”.