The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010
These Regulations, which come into force on 14th November 2010, amend the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) (“the Income Regulations”) and the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) (“the Entitlement Regulations”) following the introduction of additional paternity leave and additional statutory paternity pay.