These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (SI 2002/2005) (“the Entitlement Regulations”), the Tax Credits (Immigration) Regulations 2003 (SI 2003/653) (“the Immigration Regulations”) and the Tax Credits (Definition and Calculation of Income) Regulations 2002 (SI 2002/2006) (“the Income Regulations”)