Part 1

Tax credits

Working tax credit

Entitlement
10
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.
S. 10 wholly in force at 6.4.2003; s. 10 not in force at Royal Assent, see s. 61; s. 10 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)