Regulation 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Amend regulation 2 (interpretation) as follows.

In paragraph (1) in the definition of “claim” for “section 3(6)” substitute “section 3(8)”.

In paragraph (1) for the definition of “employed” substitute—

• ““employed”, except in the expression “self-employed”, means employed under a contract of service or apprenticeship where the earnings under the contract are chargeable to income tax as employment income under Parts 2 to 7 of the Income Tax (Earnings and Pensions) Act 2003^f1;”.

In paragraph (1) for the definition of “initial claim” substitute—

• ““initial claim” shall be construed in accordance with regulation 9A;”.

In paragraph (1) after the definition of “local authority” insert—

• ““partner” means a member of a married or unmarried couple making a joint claim;”.

In paragraph (1) in the definition of “period of award” for “section 4” substitute “section 5”.

In paragraph (1) omit the definitions of “Schedule E” and “the Taxes Act”.

In paragraph (1) after the definition of “training allowance” insert—

• ““training for work” shall be construed in accordance with regulation 9B;”.

After paragraph (3) insert—

“(4)

In these Regulations as they apply to an office a reference to being employed includes a reference to being the holder of an office.”.