Amendment of the Child Tax Credit Regulations 2002

9.—(1) For regulation 4 (period for which a person who attains the age of sixteen remains a child) substitute—

“Period for which a person who attains the age of sixteen is a qualifying young person

4.—(1) A person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date.

(2) Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation.”