Modifications— Tax Credits (Polygamous Marriages) Regulations, SI 2003/742 regs 26, 31 (modification of paras (1), (2) and (4) above for the purposes of polygamous marriages). Amendments— #EndnotesB 1 This regulation substituted by the WTC (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2003/701 regs 2, 10 with effect from 6 April 2003. 2 Para (4) substituted by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2009/697 regs 2, 4 with effect from 6 April 2009. 3 In para (4)(b), words substituted for words and para (5) inserted, by the Tax “section 115(9)(a)”, Credits (Miscellaneous Amendments) (No 2) Regulations, SI 2009/2887 regs 2, 3 with effect from 6 April 2010. 4 In former para (3), word at end of sub-para (a) revoked, and sub-para (c) and preceding “or” word inserted, by the Tax Credits (Miscellaneous Amendments) (No 3) Regulations, SI “, or” 2010/2914 regs 10, 12 with effect from 31 December 2010. 5 Para (2), (3) and word in para (4) revoked by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2012/848 regs 1(2), 2(1), (15) with effect from 6 April 2012. #EndnotesE #CommentE 12 Lone parent element The determination of the maximum rate must include the lone parent element if— (a) the claim is a single claim; and (b) the claimant is responsible for [a child or qualifying young person]1. #CommentB Commentary— Simon's Taxes E2.224. Amendments— #EndnotesB 1 Words substituted by the WTC (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2003/701 regs 2, 11 with effect from 6 April 2003. #EndnotesE #CommentE Child care element Part 2: Conditions of Entitlement (Child care) 13 Entitlement to child care element of working tax credit (1) The determination of the maximum rate must include a child care element where that person, or in the case of a joint claim at least one of those persons, is incurring relevant child care charges and—
Modifications— Tax Credits (Polygamous Marriages) Regulations, SI 2003/742 regs 26, 31 (modification of paras (1), (2) and (4) above for the purposes of polygamous marriages). Amendments— #EndnotesB 1 This regulation substituted by the WTC (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2003/701 regs 2, 10 with effect from 6 April 2003. 2 Para (4) substituted by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2009/697 regs 2, 4 with effect from 6 April 2009. 3 In para (4)(b), words substituted for words “section 115(9)(a)”, and para (5) inserted, by the Tax Credits (Miscellaneous Amendments) (No 2) Regulations, SI 2009/2887 regs 2, 3 with effect from 6 April 2010. 4 In former para (3), word “or” at end of sub-para (a) revoked, and sub-para (c) and preceding word “, or” inserted, by the Tax Credits (Miscellaneous Amendments) (No 3) Regulations, SI 2010/2914 regs 10, 12 with effect from 31 December 2010. 5 Para (2), (3) and word in para (4) revoked by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2012/848 regs 1(2), 2(1), (15) with effect from 6 April 2012. #EndnotesE #CommentE 12 Lone parent element The determination of the maximum rate must include the lone parent element if— (a) the claim is a single claim; and (b) the claimant is responsible for [a child or qualifying young person]1. #CommentB Commentary— Simon's Taxes E2.224. Amendments— #EndnotesB 1 Words substituted by the WTC (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2003/701 regs 2, 11 with effect from 6 April 2003. #EndnotesE #CommentE Child care element Part 2: Conditions of Entitlement (Child care) 13 Entitlement to child care element of working tax credit (1) The determination of the maximum rate must include a child care element where that person, or in the case of a joint claim at least one of those persons, is incurring relevant child care charges and—