Regulation 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f1 are amended as follows.
In regulation 2 (interpretation) in the definition of “furloughed employee under the Coronavirus Job Retention Scheme” after “Coronavirus Act 2020” insert “or a person who is within paragraph 10.1 of the Schedule to the further direction given by the Chancellor under section 76 of that Act on 25th June 2020f2”.
Annotations
Footnotes
- f1
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S.I. 2002/2005; amended by S.I. 2002/534; there are other amending instruments but none is relevant. Regulation 2 of that instrument inserted the definition of “furloughed employee”.
- f2
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A copy of the further direction given on 25 June 2020 can be found at http://www.gov.uk/government/publications/treasury-direction-made-under-sections-71-and-76-of-the-coronavirus-act-2020. A hard copy is available for inspection, free of charge, at the offices of HMRC at 10 South Colonnade, Canary Wharf, London E14 4PH.