http://www.legislation.gov.uk/ukpga/2002/21/section/11/2012-05-08Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-17Expert Participation2012-05-08 Tax Credits Act 2002s. 35(2)-(12)Welfare Reform Act 2012s. 124s. 150(3)Tax Credits Act 2002s. 36(10)Welfare Reform Act 2012Sch. 14 Pt. 12s. 150(3)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Transitional Provisions) Order 2008art. 3(2)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011art. 2Tax Credits Act 2002s. 35(9)Sentencing Act 2020Sch. 24 para. 443(1)Sch. 24 para. 447 Sch. 27s. 416(1)reg. 2 Part 1 111The maximum rate at which a person or persons may be entitled to working tax credit is to be determined in the prescribed manner.2The prescribed manner of determination must involve the inclusion of an element which is to be included in the case of all persons entitled to working tax credit.3The prescribed manner of determination must also involve the inclusion of an element in respect of the person, or either or both of the persons, engaged in qualifying remunerative work—ahaving a physical or mental disability which puts him at a disadvantage in getting a job, andbsatisfying such other conditions as may be prescribed.4The element specified in subsection (2) is to be known as the basic element of working tax credit and the element specified in subsection (3) is to be known as the disability element of working tax credit.5The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.6The other elements may (in particular) include—aan element in respect of the person, or either of the persons or the two of them taken together, being engaged in qualifying remunerative work to an extent prescribed for the purposes of this paragraph,ban element in respect of the persons being the members of a couple,can element in respect of the person not being a member of a couple but being responsible for a child or qualifying young person,dan element in respect of the person, or either or both of the persons, being severely disabled, andean element in respect of the person, or either or both of the persons, being over a prescribed age, satisfying prescribed conditions and having been engaged in qualifying remunerative work for not longer than a prescribed period.7A person has a physical or mental disability which puts him at a disadvantage in getting a job, or is severely disabled, for the purposes of this section only if—ahe satisfies prescribed conditions, orbprescribed conditions exist in relation to him.S. 11 wholly in force at 6.4.2003; s. 11 not in force at Royal Assent, see s. 61; s. 11 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. 2Pt. 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)Word in s. 11(6)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1Words in s. 11(6)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1