Introductory Text1.Citation and commencement2.Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023.(1) Regulation 5 (time off in connection with childbirth and.4.Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20025.In regulation 4(1)(h) (employment income) for “statutory paternity pay” substitute.6.In regulation 7 (social security income) in item 21A of.SignatureExplanatory Note