Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20025

1

Regulation 5(1)7 (time off in connection with childbirth and adoption) is amended as follows.

2

After sub-paragraph (c) (ordinary maternity leave) insert—

ca

is absent from work during the first 13 weeks of an additional maternity leave period under section 73 of the Employment Rights Act 19968 or article 105 of the Employment Rights (Northern Ireland) Order 19969,

3

In sub-paragraph (f) omit “or”.

4

At the end of sub-paragraph (g) (ordinary adoption leave) insert—

, or

ga

is absent from work during the first 13 weeks of an additional adoption leave period under section 75B of the Employment Rights Act 199610 or article 107B of the Employment Rights (Northern Ireland) Order 199611