The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

• (d) a child care element; and

• (e) a severe disability element; ...

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) It is a condition of entitlement to the other elements of working tax credit that the person making the claim for working tax credit is entitled to the basic element.

• (3) If the claim for working tax credit is a joint claim, and both members of the couple satisfy the conditions of entitlement for—

• (a) the disability element, or

• (b) the severe disability element, ...

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the award must include two such elements.

Case A

For at least one day in the 182 days immediately preceding the making of the claim the claimant, or, in the case of a joint claim, at least one of the claimants, must have been in receipt of the higher rate of short-term incapacity benefit, long-term incapacity benefit or severe disablement allowance .

Case B

For at least one day in the 182 days immediately preceding the making of the claim the applicable amount for the claimant, or, in the case of a joint claim, at least one of the claimants, must have included a higher pensioner or disability premium determined—

• (a) in the case of income support, in accordance with paragraphs 10(1)(b) or (2)(b) or 11, and 12, of Part III of Schedule 2 to the Income Support (General) Regulations 1987 ;

• (b) in the case of income-based jobseeker’s allowance, in accordance with paragraph 12(1)(a), (b)(ii) or (c) or 13, and 14 of Schedule 1 to the Jobseeker’s Allowance Regulations 1996 ;

• (c) in the case of housing benefit, in accordance with paragraphs 10(1)(b) or (2)(b) or 11, and 12 of Part III of Schedule 2 to the Housing Benefit (General) Regulations 1987 ;

• (d) in the case of council tax benefit, in accordance with paragraphs 11(1)(b) or (2)(b) or 12, and 13 of Part III of Schedule 1 to the Council Tax Benefit (General) Regulations 1992 .

Case C

At the date of the claim there is payable to the claimant, or in the case of a joint claim, to at least one of the claimants—

• (a) a disability living allowance;

• (b) an attendance allowance;

• (c) a mobility supplement or a constant attendance allowance which is paid, in either case, in conjunction with a war pension or industrial injuries disablement benefit.

Case D

At the date of the claim the claimant, or, in the case of a joint claim, one of the claimants, has an invalid carriage or other vehicle provided under section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977 , section 46 of the National Health Service (Scotland) Act 1978 or Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 .

Case E

The claimant, or in the case of a joint claim, one of the claimants must—

• (a) have—

• (i) received, on account of his incapacity for work, statutory sick pay, occupational sick pay, short term incapacity benefit payable at the lower rate or income support, for a period of 140 qualifying days; or

• (ii) been credited with Class 1 or Class 2 contributions under the Contributions and Benefits Act for a period of 20 weeks on account of incapacity for work;

where the last of those days or weeks (as the case may be) falls within 56 days of the making of the claim; and

• (b) have a disability, at the date of claim, which is likely to last for at least six months, or for the rest of his life if his death is expected within that time; and

• (c) have gross earnings which are less than they were before the disability began by at least the greater of 20 per cent. and £15 per week.

For the purpose of this Case “qualifying days” are days which form part of a single period of incapacity for work within the meaning of Part 11 of the Contributions and Benefits Act.

Case F

The claimant or, in the case of a joint claim, at least one of the claimants must have been—

• (a) undertaking training for work for at least one day in the 56 days immediately preceding the claim; and

• (b) receiving long-term incapacity benefit, severe disablement allowance or the higher rate of short-term incapacity benefit within 56 days before the first day of that training.

Here “training for work” means training for work received—

• (a) in pursuance of arrangements made under section 2(1) of the Employment and Training Act 1973, section 2(3) of the Enterprise and New Towns (Scotland) Act 1990 or section 1(1) of the Employment and Training Act (Northern Ireland) 1950 ; or

• (b) on a course which a person attends for 16 hours or more a week and the primary purpose of which is the teaching of occupational or vocational skills.

• (3) If—

• (a) a claim for working tax credit is made or treated as made not later than the end of 8 weeks commencing with the last day of the claimant’s previous award,

• (b) on the claim which resulted in that award the claimant qualified for the disability element by virtue of falling within Case A, Case B or Case E of paragraph (2), and

• (c) the claimant satisfies regulation 9(1)(a),

he shall be treated on the claim mentioned in sub-paragraph (a) as if he still qualified as mentioned in sub-paragraph (b).

• (4) In the case of an initial claim for working tax credit paragraph (3) shall have effect as if—

• (a) in sub-paragraph (a) for “the claimant’s previous award” there were substituted “ the claimant’s last award for disabled person’s tax credit ”; and

• (b) in sub-paragraph (b) for the words from “the disability element” to the end there were substituted “ that tax credit by virtue under subsection (2) or (2C) of section 129 of the Contributions and Benefits Act ”.

• (5) A person who satisfies paragraph (1)(c) is to be treated, for the purposes of the Act, as having a physical or mental disability which puts him at a disadvantage in getting a job.

Calculation of relevant child care charges

Change of circumstances

Relevant element of working tax credit	Maximum annual rate
1. Basic element	£2,435
2. Disability element	£3,935
3. 30 hour element	£1,015
4. Second adult element	£2,500
5. Lone parent element	£2,500
6. Severe disability element	£1,705

Editorial notes

[^c9611791]: 2002 c.21. The first regulations made under sections 11 and 12 are subject to approval by resolution of each House of Parliament by virtue of section 66(2)(b) and (c) of the Act.

[^c9611801]: Section 67 is cited because of the meaning it ascribes to “prescribed”.

[^c9611811]: 1992 c.4.

[^c9611821]: S.I. 2002/2007.

[^c9611861]: 1994 c.39.

[^c9611881]: 1993 c.39.

[^c9611891]: 1990 c.37.

[^c9611911]: 1973 c.50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c.19).

[^c9611921]: 1945 c.6 (N.I.): sections 2 and 3 were amended by section 1 of the Disabled Persons (Employment) Act (Northern Ireland) 1960 (c.4 (N.I.)) and Schedule 18 to the Education and Libraries (Northern Ireland) Order 1986 (S.I. 1986/594 (N.I. 3)).

[^c9611931]: 1950 c.29 (N.I.): section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)).

[^c9611941]: Subsections (2) and (3) of section 11 of the Act provide that working tax credit shall include the basic element and the disability element, whilst subsection (5) provides for the possibility of including other elements.

[^c9611951]: S.I. 1996/207. Regulation 75 was substituted by S.I. 1997/2863 and relevant amendments were made by S.I. 2000/721 and 1978 and 2001/1029.

[^c9611961]: S.R. 1996 No. 198. Regulation 75 was substituted by regulation 8 of S.R. 1997 No. 541 and paragraph (1)(a)(v) inserted by regulation 5(a) of S.R. 2001 No. 151.

[^c9611971]: 1999 c.30.

[^c9612141]: Section 30A was inserted by section 1(1) of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by section 64 of the Welfare Reform and Pensions Act 1999 (c.30).

[^c9612151]: Sections 40 and 41 were substituted by paragraphs 8 and 9 respectively of Schedule 1 to the Social Security (Incapacity for Work) Act 1994. Section 41(5) was further amended by paragraph 21(4) of Schedule 4 to the Pensions Act 1995.

[^c9612161]: 1977 c.49.

[^c9612171]: 1978 c.29.

[^c9612181]: S.I. 1972/1265 (N.I. 14).

[^c9612231]: S.I. 1995/755 (N.I. 2).

[^c9612271]: S.I. 2002/2007.

[^key-00d53828afef748c99399ac169e6bcc9]: Words in reg. 13(1)(b)(c) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(16)(a)

[^key-016b3d9a043bd632c7c4ceb5a0614001]: Reg. 9(4)(f) inserted (9.12.2021) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1286), regs. 1, 2(3)

[^key-024f5818f77521fe330957cb5ba72bb1]: Word in reg. 14(2)(b)(i) omitted (1.6.2004) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(b)(i)

[^key-035e800c46aca91b06839f634b623be7]: Words in reg. 5(3A) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 11(3) (with art. 35(1))

[^key-03ccf1c7a64b8d53bf4160ca431db173]: Words in reg. 5 heading inserted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 11(a)

[^key-045daaad95f5bd873970aec644b71ce6]: Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 26 –34 (with reg. 1(2)) (as amended (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), reg. 9)

[^key-06ae1f9830f100594eb8eb9d5fcd5d10]: Reg. 14(2)(f)(viii) and word inserted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(5)(e)

[^key-07481fc8d2a442bd70a8a6aacea93069]: Words in reg. 14(2)(b)(ia) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 36(b)

[^key-08d774cc090f0732b7d00886b6c921e6]: Words in reg. 2(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(6)

[^key-0a23f631043414eda093c89168bdcee8]: Word in reg. 5 heading substituted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 11(a)

[^key-0b54e1357bb0cd92f4e9d7a0f7c3dd00]: Words in reg. 4(1) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(4)(c)

[^key-0b7afca7b32a663d500b7c77d6ee3227]: Reg. 18 omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(19)

[^key-0d05fd9714ff182581d501c50443e4d8]: Words in reg. 2(1) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 24(2)

[^key-0f8cdde1530db95c5d51fb7aae9e2ad0]: Reg. 14(1B)(c)(d) inserted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 4(3)

[^key-0fa91e2a271dc53ad35205831402971c]: Reg. 14(2)(c)(iii)(iv) inserted (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(c)(ii)

[^key-0fb24a82b005ab49bdb0ea949836ac83]: Word in reg. 20(1) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(20)(a)

[^key-100b90b6f3276e3099bd04697ce17ac3]: Words in reg. 9(3)(b) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 14(2)(iv)

[^key-1025f0be7b25c65a65422bbac6249724]: Reg. 6 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 6

[^key-10de34eb9d4fe4f01681b4e843eb383a]: Words in reg. 20(2) substituted (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035), regs. 1, 3(2)

[^key-128b1b37c2d1cbfbd5efd23db630d743]: Words in reg. 2 added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 13

[^key-1313f21741b07206fa88b2afc0fe1b5d]: Words in reg. 14(1B)(a) inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 2(4)

[^key-1512bae688b0c950f9d393c4600ace4a]: Words in reg. 8 substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 9

[^key-1567921f9fdccd4124af2847838c70bf]: Words in reg. 4(2)(f) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(3)

[^key-15d0b470a8bf695319ffabda4978bae3]: Word in reg. 5(1)(f) omitted (6.4.2007) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 5(3)

[^key-16164430764261afde95b49f724b40d8]: Words in reg. 2(1) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(5)

[^key-181baaf25db682255f4a709335ace3e1]: Reg. 20(1)(g) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(20)(b)

[^key-199e033370bf29297279484cd4718328]: Reg. 14(1A)(e) added (18.7.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(a), 5(2)(b)

[^key-1b397ea81db3674262dfe407a739ceef]: Reg. 4(1)(d) and word inserted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914), regs. 1(2), 11(c)

[^key-1c7c1e1a7374d7c324fe661f60661936]: Words in reg. 15(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 14(2)(b)

[^key-1cf07b7bee5c191d5be521846ccfd6b8]: Reg. 5(1)(j)(k) inserted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 11(b)

[^key-1d72df3310e45d4b7dacc4fc7df0d7e4]: Reg. 17(3) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 28(6)(b)

[^key-1f31f8fad91f3e644acf29e848a93759]: Words in reg. 5(3) inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 2(3)

[^key-1f346b6cee5cdb971e8bcad5650d297e]: Words in reg. 2(1) substituted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 3

[^key-1f79dcd50a35a92bf98963b72a679457]: Word in reg. 14(1B)(c) omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 2(4)(a)(i)

[^key-23028c7f0b8e3358eb8faace902ab5d8]: Reg. 14(2)(a)(ii) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 2(2)(a)

[^key-23980661d9b8bc32f122a4cf426c9dc4]: 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

[^key-23cd46efb246d71e872a307ddf782700]: Words in reg. 5(1)(d) substituted (14.11.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010 (S.I. 2010/2494), regs. 1, 3(2)

[^key-23d61a0d3fa3cdc825e50a9e624b6fd9]: Words in reg. 2(1) omitted (6.4.2003) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(7)

[^key-248aa2eefb8bcd0f679e0b8192548293]: Reg. 14(2)(c)(v) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(6)

[^key-2528cb085397ab44f3b642335cddc070]: Reg. 9(6)(a) substituted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(4)(b)(i)

[^key-26a7637dc618ad0f4a4cecc36c5b8a37]: Words in reg. 5(2) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(6)

[^key-2741cda33a87fe8573bf11d425a09f0a]: Words in reg. 2(1) inserted (E.W.S) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(2)(a)(ii)

[^key-275a0c4bbdd569f019d07579b6b73450]: Regs. 9-9B substituted for reg. 9 (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 8

[^key-27e261325f051ebe789b0c3cc9754bf5]: Words in reg. 14(1B)(c) substituted (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(6)(b)(ii)

[^key-2986216863a31c056374336c47169c6a]: Words in reg. 16(5)(a)(ii) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(18)

[^key-2c85a79d52972dc9807e27d645024afc]: Words in reg. 9(7)(b)(iv) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(13)(a)

[^key-2cae934d594a9fd6a8b3f35cd51a660f]: Words in reg. 14(4)(a) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 2(2)

[^key-2da7f58624ec171974a920836b83a32f]: Reg. 9(3)(d) revoked (6.4.2014) by The Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/658), regs. 1, 2

[^key-2db14de90ff1a12db87f377e24646a16]: Reg. 10(3) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(14)

[^key-2debe3e6d701ac58d693f0e4fdaf332b]: Reg. 13(6)(h) added (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(5)

[^key-2e069cd80160d2dbcc76c889f9f57488]: Reg. 16(1)(a) omitted (6.4.2003) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(2)

[^key-302308596092c61967b5a945a2e0ef41]: Words in reg. 6(4) inserted (E.W.S) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(3)(c)(i)

[^key-30dce51bc9fce0e5274f4d166178041d]: Reg. 10(4) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(5)(b)

[^key-3170f62a79dbe35ca8a5a1da419934ef]: Reg. 14(2)(f) substituted (6.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 3(4)

[^key-332d29b40d9d6cccbaca569143edae42]: Reg. 7D(3) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(3)

[^key-33f7f601c8413c09999c65eca9c053d5]: Words in reg. 14(1A)(d) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 4(2)(a)

[^key-3417b90293c637ed35454aa28ab03ef4]: Reg. 10(5) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(5)(b)

[^key-3620dc9f0a49600650aceaa4b9c59620]: Reg. 16(2) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(4)

[^key-376ff2a5c92c1863facb8127227069b3]: Reg. 14(2)(a)(v) omitted (18.7.2009) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(a), 5(3)(c)

[^key-3801d0faa84171e376551193f66060b3]: Reg. 13(6)(j) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 24(4)

[^key-3a9329490785e58ba5797a2dcb2b84a3]: Reg. 13(1)(b)(c) substituted for reg. 13(1)(b) and word (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 12(3)

[^key-3c9a8f3f50f00976a3f8e5bce9d6dc95]: Reg. 14(2)(a)(vii) substituted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360), regs. 1, 2(3)

[^key-3cb2560bf9b2a4a5f5724d6a741d513c]: Word in reg. 14(2)(b)(ii) omitted (6.4.2011) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(3)(a)

[^key-3d0f3190170fd8d209e46e69075e32be]: Reg. 5(1)(h)(i) inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 11(2)(e)

[^key-3e934723b716e30bfd9150cfe1f87e47]: Words in reg. 4(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 4(2)

[^key-405c87f2b2495f85083751592dadb0c7]: Words in reg. 4(1) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(4)(b)(iv)

[^key-412540559807b002c1ff152aa3c2de61]: Reg. 14(2)(a)(iii) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 2(2)(c)

[^key-421843770561f0a00eb80bb9324953ae]: Words in reg. 9(3)(a) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 14(2)(iii)

[^key-426933fcaf74da4b83f3c85842a7704d]: Reg. 7E omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(4)

[^key-429326fcfdd252ecdfcbab69e0de7b8d]: Words in reg. 5(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 3

[^key-46152e6f2a0d3d42bd616a77a75a8933]: Reg. 14(2)(a)(viii) and word omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 2(2)(e)

[^key-4668f249d1d172d905f33f2287dd1268]: Words in reg. 14(2)(b)(ii) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 36(c)

[^key-479016e3e3be3030c5bab63e3c07f566]: Reg. 4(6) inserted (6.4.2015) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 (S.I. 2015/605), regs. 1, 5

[^key-4b6cf01d3b75e5a13e672e94264ab6e4]: Reg. 4(5) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 4(4)

[^key-4baa2349c68792f270fcb8535ac8e46d]: Words in reg. 13(4) substituted (5.8.2013) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2013 (S.I. 2013/1736), regs. 1, 3(2)

[^key-4c14dc581a54a7b1bb8ffbcca2482a26]: Reg. 4(1A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(5)

[^key-4cbf40edf732bf0e483cae65721a4360]: Words in reg. 14(2)(f)(vii) inserted (9.12.2021) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1286), regs. 1, 2(5)(a)

[^key-4d482b8f05dd147d3943dad0a2fcdb10]: Words in reg. 5(2) inserted (E.W.S.) (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 11(c)

[^key-4ec57475ae77bd652a4a1dccfe9c8c30]: Words in reg. 14(2B) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 5(4)

[^key-4fce6a5c0dfefe3d79de0edb535b0661]: Reg. 13(6)(k) inserted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 4(2)

[^key-50326275c74cbea14b49dcdc0b58c9fc]: Words in reg. 5A(2) substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 4

[^key-50b62337155a8c217c0323b04d08af8d]: Words in reg. 10(1) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(5)(a)

[^key-51025eb9b64109840dfe98d2d25f5d8e]: Words in reg. 2(1) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(2)

[^key-517a96d6231804d1c80a84cfd51d3f5d]: Words in reg. 2(1) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 28(2)

[^key-5242802523e7858c82123e30d516e037]: Words in reg. 9(6)(a)(ii) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(12)(a)

[^key-52ba86e0fe28ecbe4b3fed6f293f8ca3]: Reg. 4(2A) inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 5(3)

[^key-52f4559190870f20ce7868fa5d179002]: Reg. 9(7A) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 77(3)

[^key-53468a1163a35f62041b452ccf3220cb]: 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)

[^key-54194c935f2a5cc9545433c65679385c]: Words in reg. 9(3)(c) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 14(2)(v)

[^key-55e2b866b4e84e997e6604d71555c5e6]: Reg. 14(1A)(d) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 6(2)

[^key-57d002c26d51af7ab59033f6515088ec]: Words in reg. 2(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(4)

[^key-582e498ae8bf6f8b1bba4a2f3b51436a]: Reg. 14(2)(a)(i) omitted (6.4.2009) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 5(3)(a)

[^key-5ac754522cd97465296c55949430d415]: Words in reg. 4(1) substituted (5.8.2013) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2013 (S.I. 2013/1736), regs. 1, 2(2)

[^key-5bc09c40085575ca743a6cb0c21a2ae8]: Words in reg. 4(2)(f)(i) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 4(3)

[^key-5e4a821a53e5c2e460dddf3b368dcd96]: Sch. 1 para. 9 substituted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924), regs. 1, 4(3)

[^key-5eb5a7e827cd4c72e9906ecab973ccbf]: Words in reg. 2(5)(a) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 77(2)(b)

[^key-5ffdf82b7ca1b6ab5ac9febbf54609d4]: Reg. 5A(4) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(7)(b)

[^key-6090bc0dfeaf14c8f56749911e1ca152]: Reg. 14(4)(b) substituted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924), regs. 1, 4(2)(a)

[^key-61919c840d01d1769c8be76f994b296f]: Words in reg. 14(2)(b)(i) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 36(a)

[^key-61e5a10932c7c8b6738ba359f6161b0c]: Word in reg. 14(2)(a)(iv) omitted (6.4.2008) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 3(2)(b)

[^key-62e9adf4a3bf6ad2b0323574a7e04852]: Word in reg. 13(1)(c)(iii) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(16)(b)

[^key-63cc82d567317571d920d4b50eaec960]: Words in reg. 14(2)(f)(i) substituted (6.4.2011) by The Tax Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/721), regs. 1, 3(5)(a)

[^key-6405d61a9741169b171fae4224f70752]: Reg. 3(1)(f) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(3)(a)(ii)

[^key-64fed6c3eddd697e7e0f8b413d8b2401]: Reg. 4(1A)(c) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(2)(a)

[^key-652b5620707ce5dc7188e9588f743148]: Reg. 14 applied (for specified purposes and with effect in accordance with reg. 1 of the amending S.I., in force in so far as not already in force and with effect in accordance with reg. 1 of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006), regs. 1, 4(4) Table 1 Item 15

[^key-6697cb7843c95740664fa015c4267b34]: 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)

[^key-6800fcabe7106215a535691a0b208234]: Reg. 5(3B) inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 11(4)

[^key-684e2bf7301b7dd3860d127a8ef4462c]: Reg. 14(2)(a)(iia) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 2(2)(b)

[^key-6865c7d773327480aa8926c53dbe53dd]: Reg. 13(3) omitted (6.4.2004) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 9

[^key-6875625f24c21a7fab0c895f297b105f]: Word in reg. 4(2A)(b) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 2(3)

[^key-69139169ba1f087d167cf9377fd7f29c]: Reg. 9(4)(d) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 28(3)

[^key-6a6997881a404fe6feeba095e66bf98f]: Reg. 5A inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 7

[^key-6ac6b22a5cdf53817a5762dcfb7ef337]: Reg. 14(2)(a)(vi) omitted (18.7.2009) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(a), 5(3)(d)

[^key-6c1b6b04add21744750c169ce2d2042f]: Reg. 5(1)(da) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 11(2)(b) (with art. 35(1))

[^key-6c30a02063a08ae61c9ab0b61b50f69d]: Reg. 4(4)(c) inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 2(3)(b)(iii)

[^key-6cce306ce52334736e478024c82b1807]: Reg. 15(1A) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 14(3)

[^key-7243e6e976c7100e23914c485795dfe9]: Sch. 2 certain sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), s. 36(1)(b), Sch. 1 para. 2(a)

[^key-72c445d379f425303de21e49c94ced86]: Reg. 14(2A)(2B) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 2(3)

[^key-76799b9ed04ceca1e13873ee41ae145d]: Words in reg. 9(2)(d) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(11)(c)

[^key-779a2e7ace1dae239d58b83e7f68c83b]: Words in reg. 4(1) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(4)(b)(iii)

[^key-79c89665ef18ead2d113ab079283ab22]: Words in reg. 9(6)(a)(ii) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(12)(b)

[^key-7addadb2fd398f06f4a5efe0a30ecf6b]: Words in reg. 20(3) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 16

[^key-7bc6150efc29f9ef7a992e89a6270560]: Word in reg. 16(3)(b) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(5)(b)

[^key-7d064f6da044970c942a0b1fe57324c0]: Words in reg. 2(1) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 2(2)(b)

[^key-802e21328da988f522165444f6927310]: Words in reg. 4(1) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(4)(b)(i)

[^key-808a9a76db4c221a7ca46847517d398a]: Word in reg. 7D heading inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(10)(a)

[^key-810e98c87cff67952978965eb18fbdb2]: Words in reg. 9(2)(d) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(11)(a)

[^key-82a6d883185004889e16ad7ca2bf15a3]: Words in reg. 9(3)(c) substituted (E.W.S.) (6.3.2006) by The Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006 (S.I. 2006/217), reg. 1(1), Sch. 2 para. 22(2)(a) (with regs. 2, 3, Sch. 3, Sch. 4)

[^key-82e3dbf1e8e385b43518668a918bced8]: Words in reg. 2(1) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(2)(a)

[^key-83f3be1c20d83b9d5e39a113300d481b]: Words in reg. 6(3) inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 2(4)

[^key-85afd33902f2e34982a2dedd39b586be]: Word in reg. 13(7) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 12(6)

[^key-867c0dde345601f5229447eae60f4237]: Words in reg. 14(1A)(e) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 4(2)(b)(ii)

[^key-87403e031f490c85410c8be4dd8723c7]: Reg. 5(1)(e) substituted (14.11.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010 (S.I. 2010/2494), regs. 1, 3(4)

[^key-880326527155414fea76be128d647799]: Reg. 16(5)(b) substituted (15.4.2010) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010 (S.I. 2010/918), regs. 1, 3

[^key-88fac35b50f8584201820c49c3771929]: Words in reg. 14(1B)(c) substituted (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(6)(b)(i)

[^key-894ec46673637b963f30de40a0fe027d]: Words in reg. 14(2D) inserted (9.12.2021) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1286), regs. 1, 2(5)(b)

[^key-8bff7d2ad67c4a8217d748c1f52d91d5]: Words in reg. 13(1) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 2(3)

[^key-8c1ea85327316bee276a7e74c6baa326]: Reg. 13(6A) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 77(4)

[^key-8c7869f471c5b43a57c66d1bd0ff0dcd]: Reg. 4(1A)(da) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(2)(b)

[^key-8d7473824369495fa4ecb11a57172047]: Words in reg. 13(1)(c)(iii) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(16)(b)

[^key-8da8535a737cdfbe5b6e2fd963f55725]: Words in reg. 2(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(3)

[^key-8e02f35778850bf1ef5caee9c378fb96]: Reg. 4(7) inserted (14.1.2021) by The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 2(2)(b)

[^key-8ed85f23b2a8e99424228de831c5b322]: Words in reg. 9(6) added (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(4)(b)(ii)

[^key-90092629f9dc19ca502765222552a75f]: Words in reg. 14(2) omitted (1.10.2007) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment No. 2) Regulations 2007 (S.I. 2007/2479), regs. 1, 2(2)

[^key-90424a76c7355bbb8ddc36c62ce8308c]: Words in reg. 13(6)(h) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(17)(c)(iii)

[^key-919072d9c16425f11128eb5ec76e4eda]: Reg. 14(1A)(1B) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(3)

[^key-92057006d991b35b63b3a84cdec9d85f]: Regs. 7A-7C inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 7

[^key-92c37a46706c1bc685a59ce48e87a84e]: Reg. 14(2)(d) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 2(4)(b)(ii)

[^key-9377935cafcc3b97afb6af97ee9d735c]: Words in reg. 2(1) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 2(2)(a)

[^key-95a63b6d191195f463aedba3270dc5f2]: Words in reg. 2 inserted (25.9.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020 (S.I. 2020/941), regs. 1, 3(2)

[^key-96d5678467f396aa1a08c89aa2765dc8]: Words in reg. 9B substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 8

[^key-9771d773e867c40690bc319067b6a03f]: Sum in reg. 20(3)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681), regs. 1(1), 3(1)(a)

[^key-980987f38147163c50e7537b336fafed]: Words in reg. 9(2)(d) inserted (1.5.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(4), 2(11)(b)

[^key-987f10af5960c32982f3296dfd7eb518]: Word in reg. 14(4)(c) omitted (8.4.2013) by virtue of The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 24(5)(a)

[^key-996add1bb26f76bad3be09e2d8cd452b]: Word in reg. 4(4)(b) omitted (14.1.2021) by virtue of The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 2(2)(a)(i)

[^key-99b9e2ad0294d27d96d9c7f2c9dd93b4]: Words in reg. 14(2)(a) omitted (6.4.2008) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 3(2)(a)

[^key-9aad868182f551c500ebc5aecdb0b98f]: Reg. 5(3A) inserted (14.11.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010 (S.I. 2010/2494), regs. 1, 3(7)

[^key-9aeb9d90d66a9facdbc6c68eb9094f26]: Words in reg. 14(1A)(d) substituted (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 5(6)(a)

[^key-9c9918c914f2a0c18f38a016c9515076]: Word in reg. 4(4)(a) omitted (23.5.2020) by virtue of The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 2(3)(b)(i)

[^key-9e11d996698278e3ae7463b9ea91381c]: Words in reg. 2(1) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 77(2)(a)

[^key-9ecca36c45711350f541a099b59bd250]: Reg. 14(7) omitted (6.4.2004) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 10(b)

[^key-9fc508830560d9ace18ba7c6c56ac12e]: Words in reg. 14(1A) substituted (6.4.2005) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005 (S.I. 2005/769), regs. 1(1), 3

[^key-a145a1b3f5e091d0804092a24e6f41e1]: Word in reg. 16(3)(b) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(5)(a)

[^key-a382c4d4a5eed784653c92a730d0b47c]: Words in reg. 2(1) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 3(2)

[^key-a53ed952f18347a8c4809ea2a958131a]: Words in reg. 9(6)(a)(ii) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(12)(c)

[^key-a5e6888f68bd27d0d96377ff980a0a17]: Words in reg. 13(6)(a) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 12(5)

[^key-a62929fa89fe99133fef6752ca8fb927]: Word in reg. 2(1) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(2)(b)

[^key-a68074330078405d4a13045822aed207]: Word in reg. 5 heading substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 6

[^key-a72378441ad8569c09cf90edc097236e]: Reg. 14(2)(e) revoked (6.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 3(3)

[^key-a755b04a9125e805696701781e6915cd]: Reg. 7D substituted (31.7.2009) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 (S.I. 2009/1829), regs. 1, 8

[^key-a87ff7f5729f78ab1dd81e04178acf32]: Words in reg. 6(1)(d) inserted (E.W.S) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 20(3)(b)(ii)

[^key-a94e63f368561e587ddb46a8015483f7]: Words in reg. 7A(2) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(9)