# The Income Support (General) Regulations 1987, Paragraph 14A: Parental leave


(1) A person who is—
(a) entitled to, and taking, parental leave by virtue of Part III of the Maternity and Parental Leave etc. Regulations 1999 in respect of a child who is a member of his household; and
(b) not entitled to any remuneration from his employer in respect of that leave for the period to which his claim for income support relates; and
(c) entitled to..., working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.
(2) In this paragraph “remuneration” means payment of any kind and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

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Source: https://www.legislation.gov.uk/uksi/1987/1967/schedule/1B/paragraph/14A (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-1987/schedule-1B/paragraph-14A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.