# The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023, 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 are amended as follows.
(2) In regulation 4(1) (entitlement to basic element of Working Tax Credit: qualifying remunerative work)—
(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)—
(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;”.

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Source: https://www.legislation.gov.uk/uksi/2023/179/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.