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

United Kingdom

(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 F1couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3)

The member of a F2couple 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 F3the Commissioners to be appropriate.

(4)

Where payments are being made to the member of a F4couple 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 F5couple 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 M1.

Annotations

Textual amendments

F1: Word in reg. 4(2) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(b)
F2: Word in reg. 4(3) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(b)
F3: Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)
F4: Word in reg. 4(4) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(b)
F5: Word in reg. 4(5) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(b)

Marginal citations

M1: S.I. 2002/2005.

Notes on the whole SI

Textual amendments

F1: Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)