COMMENTED by
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (Note)

The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003

STATUTORY INSTRUMENTS

2003 No. 701

TAX CREDITS

The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003

Made 14th March 2003

Laid before Parliament 14th March 2003

Coming into force 6th April 2003

The Treasury, in exercise of the powers conferred upon them by sections 10, 11, 12, 65(1), (7) and (9) and 67 of the Tax Credits Act 2002[1], hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 and shall come into force on 6th April 2003.

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

2. Amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002[2] as follows.

3. - (1) Amend regulation 2 (interpretation) as follows.

(2) In paragraph (1) in the definition of "claim" for "section 3(6)" substitute "section 3(8)".

(3) In paragraph (1) for the definition of "employed" substitute -

"employed", except in the expression "self-employed", means employed under a contract of service or apprenticeship where the earnings under the contract are chargeable to income tax as employment income under Parts 2 to 7 of...

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