TCTM02311 - Entitlement: WTC entitlement

Basic element

»Ê¹ÚÌåÓýapp Tax Credits Act 2002, Section 11(2) and (4).

»Ê¹ÚÌåÓýapp Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4

An element which is included for all people entitled to WTC. One element per couple, in the case of a joint claim.