# The Tax Credits (Payments by the Commissioners) Regulations 2002, Regulation 4: Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act

Extent: E+W+S+N.I.

(1) This regulation has effect in relation to payments of working tax credit other than payments of any child care element.
(2) Subject to regulation 5, the member of a couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.
(3) The member of a couple prescribed by this paragraph is—
(a) if only one member of the couple is engaged in remunerative work, that member;
(b) if both members of the couple are engaged in remunerative work—
(i) the member elected jointly by them; or
(ii) in default of any election, such of them as appears to the Commissioners to be appropriate.
(4) Where payments are being made to the member of a couple prescribed by virtue of paragraph (3)(b) and the members of the couple jointly give notice to the Commissioners that, as a result of a change of circumstances, they wish payments to be made to the other member, the other member shall be treated as prescribed by virtue of paragraph (3)(b).
(5) For the purposes of paragraph (3), a member of a couple is engaged in remunerative work if—
(a) he is engaged in qualifying remunerative work; or
(b) he works not less than 16 hours per week and the other member of the couple is engaged in qualifying remunerative work.
(6) “Qualifying remunerative work”, and being engaged in it, have the meaning given by regulation 4 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 .

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Source: https://www.legislation.gov.uk/uksi/2002/2173/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.