# The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010, Regulation 3: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) Regulation 5 (time off in connection with childbirth and adoption) is amended as follows—
(2) In paragraph 1(d) for “statutory paternity pay” substitute “ordinary statutory paternity pay”.
(3) After paragraph (1)(d) insert—
“(da) is paid additional statutory paternity pay,”.
(4) For paragraph (1)(e) substitute—
“(e) is absent from work during an ordinary paternity leave period under sections 80A or 80B of the Employment Rights Act 1996 or Articles 112A or 112B of the Employment Rights (Northern Ireland) Order 1996,”.
(5) After paragraph (1)(e) insert—
“(ea) is absent from work during an additional paternity leave period under sections 80AA or 80BB of the Employment Rights Act 1996 or Articles 112AA or 112BB of the Employment Rights (Northern Ireland) Order 1996,”.
(6) In paragraph (2) for “paragraph (3)” substitute “paragraphs (3) and (3A)”.
(7) After paragraph (3) insert—
“(3A) A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(ea) for such period as that person would have been paid additional statutory paternity pay had the conditions of entitlement in Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations 2010 or Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010 been satisfied.”.

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Source: https://www.legislation.gov.uk/uksi/2010/2494/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2010/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.