Just looked at this again and in reg 3 and 4 of the Misc amendment regs remunerative work is removed for those on Pension credit by virtue of an addition to reg 4(5) therefore pension credit recipients would never be classed as remunerative work for the purposes of NON Dep Deductions Which might now clarify the changes to reg 63 HB and 52 CTB hence £7.40 for HB and £0.00 for CTB.
BUT does the change to reg 4(5) scupper the more advantageous deduction for lone parents in work of more than 16 hours ie £25.00
