Introductory Text1.Citation and commencement2.Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023.(1) Amend regulation 11 (second adult element) as follows.4.(1) Amend regulation 14 (child care charges) as follows.5.Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20026.In regulation 4(4) (employment income) in item 16 of Table.7.(1) Regulation 19 (general disregards in the calculation of income).8.Amendment of the Tax Credits (Claims and Notifications) Regulations 2002SignatureExplanatory Note