Regulation 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) RegulationsI1
United Kingdom
(1)
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f1 are amended as follows.
C1(2)
In regulation 20(2) (the childcare percentage) for “80 per cent” substitute “70 per cent”.
(3)
For the Table in Schedule 2 (maximum rates of the elements of a working tax credit) substitute the Table set out in the Schedule to these Regulations.
Annotations
Modifications
- C1
Reg. 3(2) continued (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849), regs. 1(1), 5(b)
Commencement
- I1
Reg. 3 in force at 6.4.2011, see reg. 1(1)
Footnotes
- f1
-
S.I. 2002/2005; relevant amending instruments are S.I. 2006/963 and S.I. 2010/981.