{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-11",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-11.json",
  "legislation": "uksi/2002/2005",
  "legislation_title": "The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Second adult element",
  "text": "(1) The determination of the maximum rate must include the second adult element if the claim is a joint claim.\nThis is subject to the following provisions of this regulation.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) The determination of the maximum rate shall ... not include the second adult element if neither claimant has responsibility for a child or qualifying young person, and\n(a) one claimant is serving a custodial sentence of more than twelve months, or\n(b) one claimant is subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999.\n(5) Paragraph (4)(b) does not apply where the claimant subject to immigration control is a person to whom Case 4 of regulation 3(1) of the Tax Credits (Immigration) Regulations 2003 applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 11 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 10"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 11(2)(3) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(15)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 11(4) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 4(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 11(4) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(15)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 11(4) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(b), 3(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 11(5) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(b), 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2005/regulation/11",
    "retrieved_at": "2026-10-29T06:51:21.743047+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}