10Entitlement
(1)The entitlement of the person or persons by whom a claim for working tax credit has been made is dependent on him, or either or both of them, being engaged in qualifying remunerative work.
(2)Regulations may for the purposes of this Part make provision—
(a)as to what is, or is not, qualifying remunerative work, and
(b)as to the circumstances in which a person is, or is not, engaged in it.
(3)The circumstances prescribed under subsection (2)(b) may differ by reference to—
(a)the age of the person or either of the persons,
(b)whether the person, or either of the persons, is disabled,
(c)whether the person, or either of the persons, is responsible for one or more children or qualifying young persons, or
(d)any other factors.
(4)Regulations may make provision for the purposes of working tax credit as to the circumstances in which a person is or is not responsible for a child or qualifying young person.