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

Amend regulation 11 (second adult element) as follows.

In paragraph (4) for “section 115(9)(a)” substitute “section 115(9)”.

After paragraph (4) insert—

“(5)

Paragraph (4)(b) does not apply where the claimant subject to immigration control is a person to whom Case 4 of regulation 3(1) of the Tax Credits (Immigration) Regulations 2003^f1 applies.”.