# The Tax Credits (Miscellaneous Amendments) Regulations 2007, Regulation 4: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


In regulation 4(2) (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.”.

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Source: https://www.legislation.gov.uk/uksi/2007/824/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.