4(1)  This regulation has effect in relation to payments of working tax credit other than payments of any child care element.

4(2)  Subject to regulation 5, the member of a couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

4(3)  The member of a couple prescribed by this paragraph is–

(a)if only one member of the couple is engaged in remunerative work, that member;

(b)if both members of the couple are engaged in remunerative work–

(i)the member elected jointly by them; or

(ii)in default of any election, such of them as appears to the Commissioners to be appropriate.

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