Regulation 9 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 10 (30-hour element) after paragraph (2) insert—

“(3)

For the purposes of determining whether the condition in paragraph (2)(c) is met, the words “for not less than 16 hours per week” in paragraph (a) of the second condition in regulation 4(1) are omitted.”.