The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010

• Citation: S.I. 2010/918
• Sections: 3

Section 1 Citation and commencement

These regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010 and shall come into force on 15th April 2010.

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 16(5) (change of circumstances) for sub-paragraph (b) substitute—

(b) where the child care charges are decreased—

(i) in a case where an award of child care charges is made for a fixed period, the length of which is known when the award is first made, the first day of the week following the end of that fixed period, and

(ii) in all other cases, the first day of the week following the four consecutive weeks in which the change occurred.