I refer the hon. Member to page 19 of the HMRC publication “WTC2—Child Tax Credits and Working Tax Credits—A Guide” which is available on the HMRC website at:
http://www.hmrc.gov.uk/leaflets/wtc2.pdf
I refer the hon. Member to page 19 of the HMRC publication “WTC2—Child Tax Credits and Working Tax Credits—A Guide” which is available on the HMRC website at:
http://www.hmrc.gov.uk/leaflets/wtc2.pdf