Statutory Instruments
2010 No. 918
Tax Credits
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010
Made
24th March 2010
Laid before Parliament
24th March 2010
Coming into force
15th April 2010
The Treasury make the following Regulations in exercise of the powers conferred by sections 12(1), 65(1) and (7) and 67 of the Tax Credits Act 2002( 1 ).
Citation and commencement
1. These regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010 and shall come into force on 15th April 2010.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2. The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 2 ) are amended as follows.
3. In regulation 16(5) (change of circumstances) for sub-paragraph (b) substitute—
“ (b) where the child care charges are decreased—
(i) in a case where an award of child care charges is made for a fixed period, the length of which is known when the award is first made, the first day of the week following the end of that fixed period, and
(ii) in all other cases, the first day of the week following the four consecutive weeks in which the change occurred. ” .
Tony Cunningham
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
24th March 2010
2002 c. 21 . Section 67 is cited because of the meaning it ascribes to “prescribed”.
S.I. 2002/2005 , to which there are amendments not relevant to these Regulations.