# The Tax Credits (Miscellaneous Amendments) Regulations 2007, Regulation 5: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) Regulation 5(1) (time off in connection with childbirth and adoption) is amended as follows.
(2) After sub-paragraph (c) (ordinary maternity leave) insert—
“(ca) is absent from work during the first 13 weeks of an additional maternity leave period under section 73 of the Employment Rights Act 1996 or article 105 of the Employment Rights (Northern Ireland) Order 1996,”.
(3) In sub-paragraph (f) omit “or”.
(4) At the end of sub-paragraph (g) (ordinary adoption leave) insert—
“, or
(ga) is absent from work during the first 13 weeks of an additional adoption leave period under section 75B of the Employment Rights Act 1996 or article 107B of the Employment Rights (Northern Ireland) Order 1996”.

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Source: https://www.legislation.gov.uk/uksi/2007/824/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.