(This note is not part of the Regulations)
These Regulations amend the Child Tax Credit Regulations 2002 (S.I.2002/2007).
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 amends regulation 3(1) of the 2002 Regulations by adding a further case (Case F) in which a person is not to be treated as being responsible for a child or qualifying young person. The Case is that of a child or qualifying young person who is receiving working tax credit in his or her own right (whether alone or on a joint claim with a spouse or partner).
The new Case provides that it does not apply in the case of a person who was receiving child tax credit for the child or qualifying young person immediately before the making of these Regulations until—
the child or qualifying young person ceases relevant education or approved training,
the person claiming child tax credit ceases to receive it, or
24th August 2006,
whichever occurs first.
These Regulations do not impose new costs on business.