TCTM02700 | Entitlement: WTC entitlement - 50 plus element: contentsFrom HM Revenue & Customs · Tax Credits Technical ManualDetailspage archived. 50+ ended 2012.Contents4 entriesTCTM02701Entitlement: WTC - 50 plus element: IntroductionTCTM02710Entitlement: WTC - 50 plus: Qualifying conditionsTCTM02720Entitlement: WTC - 50 plus: Basic and Higher ratesTCTM02730Entitlement: WTC - 50 plus: When the 2nd adult element is payablePrevious