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

In regulation 2 (interpretation) for the definition of “self-employed” substitute —

• ““self-employed” means engaged in carrying on a trade, profession or vocation on a commercial basis and with a view to the realisation of profits, either on one’s own account or as a member of a business partnership and the trade, profession or vocation is organised and regular;”.