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.