# The Tax Credits (Miscellaneous Amendments) Regulations 2004, Regulation 11: Amendment of the Working Tax Credit Entitlement Regulations


(1) Amend regulation 18 (50 plus element) as follows.
(2) After paragraph (4) insert—
“(4A) For the purposes of paragraph (4)(b) “consecutive periods” are periods, any pair of which is separated by a gap of not more than 12 weeks.”.
(3) In paragraph (5)—
(a) at the end of sub-paragraph (d) omit “or”;
(b) in sub-paragraph (e) for “the minimum income guarantee” onwards substitute “state pension credit within the meaning of the State Pension Credit Act 2002; or”; and
(c) at the end add—
“(f) a training allowance paid by the Secretary of State under section 2(1) of the Employment and Training Act 1973 to a person in his capacity as a participant in either of the schemes provided by, or under arrangements made with, the Secretary of State and known as “Work-Based Learning for Adults” and “Training for Work”.”.

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Source: https://www.legislation.gov.uk/uksi/2004/762/regulation/11 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.