SolvedTCTM02311 | Entitlement: WTC entitlement
From HM Revenue & Customs · Tax Credits Technical Manual
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.