Regulation 11 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
In regulation 4(1) (entitlement to basic element of working tax credit: qualifying remunerative work)—
(a)
immediately preceding sub-paragraph (c) of the second condition omit “or”;
(b)
in sub-paragraph (c) of that condition omit “in any other case”; and
(c)
at the end of sub-paragraph (c) insert—
“; or
(d)is aged at least 60 and undertakes not less than 16 hours work per week”.