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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: WTC entitlement

Basic element

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

The 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.