Regulation 4 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 4(2)^f1 (circumstances in which a person shall not be regarded as engaged in qualifying remunerative work), after sub-paragraph (f) insert—

“(g)

a person who—

(i)

is serving a custodial sentence or has been remanded in custody awaiting trial or sentence, and

(ii)

is engaged in work (whether inside or outside a prison) while he is serving the sentence or remanded in custody.”.