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

(1)

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

(2)

In regulation 4(1) (entitlement to basic element of Working Tax Credit: qualifying remunerative work)^f2—

(a)

in the third variation of the Second condition, at the end of sub-paragraph (c)(iv) after the semi-colon, insert “or”; and

(b)

after sub-paragraph (c)(iv) insert—

“(v)

entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018;”.

(3)

In regulation 13(1)(c) (entitlement to child care element of working tax credit)^f3—

(a)

at the end of sub-paragraph (iv) insert “; or”; and

(b)

after sub-paragraph (iv) insert—

“(v)

is entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018;”.

Annotations

f1: S.I. 2002/2005, amended by S.I. 2003/701. 2012/848 and 2013/1736.There are other amending instruments, but none is relevant.
f2: The third variation of the Second condition was inserted by regulation 2 of S.I. 2012/848 and amended by regulation 2 of S.I. 2013/7136.
f3: Regulation 13(1)(c) was inserted by regulation 12 of S.I. 2003/701 and sub-paragraph (c)(iv) was inserted by regulation 2 of S.I. 2012/848.