The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009

• Citation: S.I. 2009/1829
• Sections: 9

Section 1 Citation and commencement

These Regulations may be cited as the Working Tax Credit ( Entitlement and Maximum Rate) (Amendment) Regulations 2009 and shall come into force on 31st July 2009.

Section 2 Amendment of the Working Tax Credit ( Entitlement and Maximum Rate) Regulations 2002

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.

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

In regulation 5(2) (time off in connection with childbirth) for “conditions in regulation 4(1)” substitute “conditions of entitlement in this Part ”.

Section 4 Amendment of the Working Tax Credit ( Entitlement and Maximum Rate) Regulations 2002

In regulation 5A(2) (time off in connection with childbirth and placement for adoption) for “satisfying the requirements of regulation 4(1)” substitute “being engaged in qualifying remunerative work for the purposes of the conditions of entitlement in this Part”.

Section 5 Amendment of the Working Tax Credit ( Entitlement and Maximum Rate) Regulations 2002

In regulation 6(2) (periods of illness, incapacity for work or limited capability for work) for “conditions in regulation 4(1)” substitute “conditions of entitlement in this Part”.

Section 6 Amendment of the Working Tax Credit ( Entitlement and Maximum Rate) Regulations 2002

In regulation 7(1) and 7(2) (term time and other seasonal workers) for “conditions in regulation 4(1)” substitute “conditions of entitlement in this Part”.

Section 7 Amendment of the Working Tax Credit ( Entitlement and Maximum Rate) Regulations 2002

In regulations 7A(2) (strike periods), 7B(2) (persons suspended from work) and 7C(2) (pay in lieu of notice) for “conditions in regulation 4(1)” substitute “conditions of entitlement in this Part”.

Section 8 Amendment of the Working Tax Credit ( Entitlement and Maximum Rate) Regulations 2002

For regulation 7D , substitute—

Ceasing to undertake work or working for less than 16 or 30 hours per week

(7D)

(1) This regulation applies for the four-week period immediately after—

(a) a person, not being a member of a couple, who is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or starts to work less than 16 hours per week,

(b) a person, being a member of a couple only one of whom is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or starts to work less than 16 hours per week,

(c) both members of a couple, each of whom is engaged in qualifying remunerative work for not less than 16 hours per week, cease to work or start to work less than 16 hours per week,

(d) a person, being a member of a couple who is entitled to the childcare element of working tax credit each of whom is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or start to work less than 16 hours per week, or

(e) a person who satisfies paragraph (c) of the second condition in regulation 4(1) and who is engaged in qualifying remunerative work for not less than 30 hours per week, ceases to work or starts to work less than 30 hours per week.

(2) For the purposes of the conditions of entitlement in this Part, the person is treated as being engaged in qualifying remunerative work during that period.

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

In regulation 8 (gaps between jobs) for “conditions in regulation 4(1)” substitute “conditions of entitlement in this Part”.