Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009 come into force

Implementation date: 31 July 2009

The Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002. They clarify the entitlement to working tax credit of a person who has time off in connection with maternity, paternity and adoption, has periods of illness or incapacity for work, works seasonally, is on strike, is suspended from work, or receives pay in lieu of notice. They also clarify and extend the entitlement to working tax credit of a person in the four week period after a reduction in working hours. The Regulations can be viewed on the OPSI website.