# The Social Security (Credits) Regulations 1975, Regulation 7C: Credits for working tax credit


(1) Subject to regulation 7B, for the purposes of entitlement to a Category A or a Category B retirement pension, a widowed mother’s allowance, a widowed parent’s allowance... or a widow’s pension by virtue of a person’s earnings or contributions, where working tax credit is paid for any week in respect of—
(a) an employed earner;...
(b) a self-employed earner—
(i) whose profits for the year are below the small profits threshold specified in section 11(4)(b) of the Contributions and Benefits Act, who would otherwise ... be treated as having actually paid, a Class 2 contribution; or
(ii) who is excepted from being treated as having actually paid a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001,
that person shall, subject to paragraphs (4) and (5), be credited with earnings equal to the lower earnings limit then in force in respect of that week.
(2) The reference in paragraph (1) to the person in respect of whom working tax credit is paid—
(a) where it is paid to one of a couple, is a reference to the member of that couple specified in paragraph (3); and
(b) in any other case, is a reference to the person to whom it is paid.
(3) The member of a couple specified for the purposes of paragraph (2)(a) is—
(a) where only one member is assessed for the purposes of the award of working tax credit as having income consisting of earnings, that member;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) where the earnings of each member are assessed..., the member to whom working tax credit is paid.
(4) Paragraph (1) shall not apply—
(a) to a person in respect of any week where he is entitled to be credited with earnings under regulation 8A or 8B in respect of the same week; or
(b) to a woman in respect of any week in any part of which she is a married woman in respect of whom an election made by her under regulations made under section 19(4) of the Contributions and Benefits Act has effect.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) In this regulation couple has the same meaning as in Part VII of the Contributions and Benefits Act.

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Source: https://www.legislation.gov.uk/uksi/1975/556/regulation/7C (the official version)
Page: https://openlegislation.uk/social-security-credits-regulations-1975/regulation-7C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.