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Statutory Instruments

2002 No. 2007

TAX CREDITS

The Child Tax Credit Regulations 2002 cross-notes

Made

30th July 2002

Coming into force in accordance with regulation 1

M1 Whereas a draft of this instrument, which contains the first regulations made under section 9 of the Tax Credits Act 2002, has been laid before, and approved by resolution of, each House of Parliament:

M2 Now, therefore, the Treasury, in exercise of the powers conferred on them by sections 8, 9, 65 and 67 of the Tax Credits Act 2002 , hereby make the following Regulations:

Citation, commencement and effect

1. These Regulations may be cited as the Child Tax Credit Regulations 2002 and shall come into force—

(a) for the purpose of enabling claims to be made, on 1st August 2002;

(b) for the purpose of enabling awards to be made, on 1st January 2003; and

(c) for all other purposes on 6th April 2003;

and shall have effect for the tax year beginning on 6th April 2003 and subsequent tax years.

Interpretation

2. —(1) In these Regulations, unless the context otherwise requires—

(2) In the application of these Regulations to Northern Ireland, a reference to a provision of an enactment which applies only to Great Britain or England and Wales, shall be construed, so far as necessary, as including a reference to the corresponding enactment applying to Northern Ireland.

Circumstances in which a person is or is not responsible for a child or qualifying young person cross-notes

3. —(1) For the purposes of child tax credit the circumstances in which a person is or is not responsible for a child or qualifying young person shall be determined in accordance with the following Rules.

(2) Where—

(a) a claimant is treated as responsible for a child or qualifying young person by virtue of the preceding Rules, and

(b) the child or qualifying young person has a child of his or her own, normally living with him or her,

the claimant shall also be treated as responsible for, and as having made a claim for child tax credit in respect of, the child of the child or qualifying young person (but without prejudice to the facts as to which of them is mainly responsible for that child).

[F51 Period for which a person who attains the age of sixteen is a qualifying young person

4. —(1)[F52 Subject to paragraph (1A), a F52] 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.

[F53 (1A) A person who attains the age of sixteen on 31st August is a qualifying young person from the date on which that person attained that age. F53]

(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. F51]

[F54 (2A) Paragraph (1A) is subject to regulation 5. F54]

Maximum age and prescribed conditions for a qualifying young person

5. —(1) For the purposes of Part 1 a person ceases to be a qualifying young person (unless disqualified earlier under the following paragraphs) on the date on which he attains the age of [F55 twenty F55] .

(2) A person who is not a child, but has not attained the age of [F56 twenty F56] years, is a qualifying young person for any period during which the following conditions are satisfied with regard to him [F57 (and once a person falls within the terms of paragraph (3)(b), he shall be treated as having satisfied the first condition from the [F58 relevant leaving date F58] mentioned in that paragraph) F57] .

F59 (3) The first condition is that he is ...—

(a) receiving full-time education, not being—

(i) advanced education, or

(ii) F60 education received by that person by virtue of his employment or of any office held by him; ...

[F61 (ab) undertaking approved training [F62 , is enrolled or has been accepted to undertake such training, F62] which is not provided [F63 by means of a contract of employment F63] ; or F61]

(b) under the age of eighteen years and—

[F64 (i) [F65 he ceased to receive full-time education or to undertake approved training (the date of that event being referred to as “the relevant leaving date”); F65]

(ii) within 3 months of the [F66 relevant leaving date F66] , he has notified the Board (in the manner prescribed by regulation 22 of the Tax Credits (Claims and Notifications) Regulations 2002) that he is registered for work or training with [F67 a qualifying body F67] , and

(iii) not more than 20 weeks has elapsed since the [F68 relevant leaving date F68] . F64]

[F69 (3A) A person who has attained the age of nineteen years satisfies paragraph (3)(a) or (ab) only where the course of education or training began before he attained that age [F70 , or he enrolled or was accepted to undertake that course before he attained that age F70] . F69]

(4) The second condition is that the period in question is not (and does not include)—

(a) a week in which he (having ceased to receive full-time education [F71 or approved training F71] ) becomes engaged in remunerative work[F72 or F72] ;

F73 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) a period in respect of which that person receives income support[F74 , income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007 F74][F75 , F75] income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995M21[F76 or universal credit under Part 1 of the Welfare Reform Act 2012 F76] .

(5)[F77 For the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if full-time education is received by that person by undertaking a course—

(a) at a school or college, or

(b) where that person has been receiving that education prior to attaining the age of sixteen, elsewhere, if approved by the Board, F77][F78 or,

(c) where that person begins to receive that education after attaining the age of 16, elsewhere, if approved by the Board, provided that—

(i) that person has received a statement of special educational needs, and

(ii) that programme of education has been assessed by a local authority as being suitable for that person’s special needs, F78]

F79 where in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds or exceeds on average 12 hours a week in normal term-time ... [F80 and shall include gaps between the ending of one course and the commencement of another, where the person enrols on and commences the latter course F80] .

[F81 (5A) If paragraph (5) does not apply, then for the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if that person is being provided with “appropriate full-time education” in England within section 4 (appropriate full-time education or training) of the Education and Skills Act 2008 . F81]

(6) In calculating the time spent in pursuit of the course, no account shall be taken of time occupied by meal breaks or spent on unsupervised study.

[F82 (7) In determining whether a person is undertaking a course of full-time education or approved training, there shall be disregarded any interruption—

(a) for a period of up to 6 months, whether beginning before or after the person concerned attains age 16, to the extent that it is reasonable in the opinion of the Board to do so; and

(b) for any period due to illness or disability of the mind or body of the person concerned provided that it is reasonable in the opinion of the Board to do so. F82]

[F83 (8) In this regulation “a statement of special educational needs” means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of a person and specifies the special educational provision required by that person. F83]

Entitlement to child tax credit after death of child or qualifying young person cross-notes

6. If—

(a) a child or qualifying young person dies, and

(b) a person is (or would, if a claim had been made, have been) entitled to child tax credit in respect of the child or qualifying young person immediately before the death,

that person shall be entitled to child tax credit in respect of the child or qualifying young person for the period of eight weeks immediately following the death or, in the case of a qualifying young person, until the date on which he or she would have attained the age of [F84 twenty F84] , if earlier.

Determination of the maximum rate at which a person or persons may be entitled to child tax credit cross-notes

7. —(1) In the following paragraphs [F85 and in regulations 9 to 12 and 14 F85] —

(a) in the case of a single claim (but not a joint claim), the person making the claim is referred to as the “claimant”; and

(b) F86 in the case of a joint claim, the members of the ... couple making the claim are referred to as the “joint claimants”.

(2) The maximum rate at which a claimant or joint claimants may be entitled to child tax credit shall be the aggregate of—

(a) the family element of child tax credit[F87 if the claimant is, or either or both the joint claimants are, responsible for a child or qualifying young person who was born before 6 th April 2017 F87] , and

(b) an individual element of child tax credit, in respect of each child or qualifying young person for whom—

(i) the claimant, or

(ii) either or both of the joint claimants,

as the case may be, is or are [F88 responsible, but subject to paragraph (2A); and F88] .

[F89 (c) a disability element of child tax credit in the case of each child or qualifying young person who is disabled or severely disabled. F89]

[F90 (2A) Where the claimant, or either or both of the joint claimants, is or are responsible for a child or qualifying young person born on or after 6th April 2017 (“A”), the maximum rate referred to in paragraph (2) shall not include an individual element of child tax credit in respect of A unless—

(a) the claimant is, or the joint claimants are, claiming the individual element of child tax credit for no more than one other child or qualifying young person; or

(b) an exception applies in relation to A in accordance with regulation 9. F90]

[F91 (3) The family element of child tax credit is £545. F91]

(4) The individual element of child tax credit for any child or qualifying young person referred to in paragraph (2)(b) above—

F92 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F93 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) in the case of [F94 a F94] child, is [F95 £2,845 F95] ;

F96 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F97 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) in the case of [F98 a F98] qualifying young person, is [F99 £2,845 F99] .

[F100 (5) The disability element of child tax credit—

(a) where the child or qualifying young person is disabled, is [F101 £3,435 F101] ;

(b) where the child or qualifying young person is severely disabled, is [F102 £4,825 F102] . F100]

Prescribed conditions for a disabled or severely disabled child or qualifying young person

8. —(1) For the purposes of section 9 of the Act a child or qualifying young person—

(a) is disabled if he satisfies the requirements of paragraph (2); and

(b) is severely disabled if he satisfies the requirements of [F103 paragraph (3), (4), (5) or (6) F103] .

(2) A person satisfies the requirements of this paragraph if—

(a) disability living allowance is payable in respect of him, or has ceased to be so payable solely because he is a patient; or

[F104 (b) he is certified as severely sight impaired or blind by a consultant ophthalmologist; F104]

(c) F105 he ceased to be so ... certified as [F106 severely sight impaired or F106] blind within the 28 weeks immediately preceding the date of claim [F107 ; or

(d) personal independence payment is payable in respect of that person, or would be so payable but for regulations made under section 86(1) (hospital in-patients) of the Welfare Reform Act 2012 F107][F108 , or F108]

[F109 (e) a payment of disability assistance is payable by the Scottish Ministers under section 31 of the Social Security (Scotland) Act 2018. F109]

(3) A person satisfies the requirements of this paragraph if the care component of disability living allowance—

(a) is payable in respect of him, or

(b) M22 would be so payable but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation,

at the highest rate prescribed under section 72(3) of that Act.

[F110 (4) A person satisfies the requirements of this paragraph if the daily living component of personal independence payment—

(a) is payable in respect of that person, or

(b) would be so payable but for regulations made under section 86(1) (hospital in-patients) of the Welfare Reform Act 2012,

at the enhanced rate under section 78(2) of that Act. F110]

[F111 (5) A person satisfies the requirements of this paragraph if an armed forces independence payment is payable in respect of him. F111]

[F112 (6) A person satisfies the requirements of this paragraph if disability assistance under section 31 of the Social Security (Scotland) Act 2018 is payable at the higher rate in respect of that person.

(7) In this regulation “Scottish Ministers” has the meaning given by section 44(2) of the Scotland Act 1998 . F112]

[F113 Individual element: exceptions to the restriction on numbers

Exceptions for the purposes of regulation 7(2A)(b) cross-notes

9. —(1) For the purposes of regulation 7(2A)(b), an exception applies in relation to A if—

(a) A is (in accordance with paragraphs (5) and (6)) the third or subsequent child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible and either—

(i) any of regulations 10 to 14 applies in relation to A; or

(ii) all, or all but one, of the other children or qualifying young persons (“AA”) for whom the claimant, or either or both of the joint claimants, is or are responsible are adopted within the meaning given by regulation 11 or cared for under a non-parental caring arrangement within the meaning given by regulation 12 (reading references to “A” in those regulations as if they were references to “AA”); or

(b) A is (in accordance with paragraphs (5) and (6)) the first or second child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible. F114]

F115 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where an exception applies in relation to A by virtue of paragraph (1), an exception applies also in relation to any other child or qualifying young person who was born on or after 6th April 2017 and for whom the claimant, or either or both of the joint claimants, is or are responsible, if—

(a) regulation 7(2A) would (apart from this paragraph) prevent the inclusion of an individual element of child tax credit in respect of that other child or qualifying young person, but would not do so if A were disregarded; and

(b) the claimant, or either or both of the joint claimants, was or were already responsible for that other child or qualifying young person before the date on which the claimant, or either or both of the joint claimants, became responsible for A.

F116 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of [F117 this regulation F117] , whether A is the first, second, third or subsequent child or qualifying young person is determined by treating children and qualifying persons as forming a single class and, subject to paragraph (6), the order of the members within that class is determined by the following date in relation to each member, taking the earliest date first:—

(a) where the claimant, or at least one of the joint claimants, is the member’s parent or step-parent (in either case, other than by adoption), the member’s date of birth; or

(b) in any other case, the date on which the claimant, or either or both of the joint claimants, became responsible for the member.

[F118 (6) In a case where the date determined under paragraph (5) is the same in respect of two or more members, their order (as between themselves only) is to be such as the Board determines to be appropriate to ensure that the individual element of child tax credit is included in respect of the greatest number of members. F118]

(7) Where joint claimants became responsible for a child or qualifying young person on different dates, any reference in this regulation to the date on which either or both of the joint claimants became responsible for that child or qualifying young person is a reference to the earliest of those dates.

F119 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Multiple births cross-notes

10. This regulation applies in relation to A if—

(a) the claimant, or at least one of the joint claimants, is a parent (other than an adoptive parent) of A;

(b) A was one of two or more children born as a result of the same pregnancy;

(c) the claimant, or either or both of the joint claimants, is or are responsible for at least two of the children or qualifying young persons born as a result of that pregnancy; and

(d) A is not the first in the order of those children or qualifying young persons as determined in accordance with regulation 9.

Adoption cross-notes

11. —(1) This regulation applies in relation to A if A has been—

(a) placed for adoption with the claimant or either or both of the joint claimants; or

(b) adopted by the claimant, or either or both of the joint claimants, in accordance with—

(i) the Adoption and Children Act 2002 (“the 2002 Act”);

(ii) the Adoption and Children (Scotland) Act 2007 (“the 2007 Act”); or

(iii) the Adoption (Northern Ireland) Order 1987 (“the 1987 Order”).

(2) But this regulation does not apply in relation to A if—

(a) the claimant or at least one of the joint claimants—

(i) was a step-parent of A immediately prior to the adoption; or

(ii) has been a parent of A (other than by adoption) at any time;

(b) the adoption order was made as a Convention adoption order within the meaning of—

(i) section 144 of the 2002 Act;

(ii) section 119(1) of the 2007 Act; or

(iii) article 2(2) of the 1987 Order; or

(c) prior to the adoption, A was adopted by the claimant, or either or both of the joint claimants, under the law of any country or territory outside the British Islands.

Non-parental caring arrangements

12. —(1) This regulation applies in relation to A if the claimant or at least one of the joint claimants—

(a) is a friend or family carer in relation to A; or

(b) is responsible for a child or qualifying young person who is a parent of A.

(2) But this regulation does not apply in relation to A if the claimant, or at least one of the joint claimants, is—

(a) a parent of A; or

(b) a step-parent of A.

(3) In this regulation, “friend or family carer” means a person who is responsible for A and—

(a) is named, in—

(i) a child arrangements order under section 8 of the Children Act 1989, or

(ii) a residence order under article 8 of the Children (Northern Ireland) Order 1995,

as a person with whom A is to live;

(b) is a guardian of A appointed under—

(i) section 5 of the Children Act 1989;

(ii) section 7 of the Children (Scotland) Act 1995; or

(iii) article 159 or 160 of the Children (Northern Ireland) Order 1995;

(c) is a special guardian of A appointed under section 14A of the Children Act 1989;

(d) is entitled to a guardian’s allowance under section 77 of the Contributions and Benefits Act or section 77 of the Contributions and Benefits (Northern Ireland) Act 1992 in respect of A;

(e) is a person in whose favour a kinship care order, as defined in section 72(1) of the Children and Young People (Scotland) Act 2014, subsists in relation to A;

(f) is a person in whom one or more of the parental responsibilities or parental rights described in section 1 or 2 of [F120 the Children (Scotland) Act 1995 F120] are vested by a permanence order made in respect of A under section 80 of the Adoption and Children (Scotland) Act 2007;

(g) fell within any of paragraphs (a) to (f) immediately prior to A’s 16th birthday and has since continued to be responsible for A; or

(h) has undertaken the care of A in circumstances in which it is likely that A would otherwise be looked after by a local authority.

Non-consensual conception

13. —(1) This regulation applies in relation to A if—

(a) the claimant is A’s parent; and

(b) the Board determines that—

(i) A is likely to have been conceived as a result of sexual intercourse to which the claimant did not agree by choice, or did not have the freedom and capacity to agree by choice; and

(ii) the claimant is not living at the same address as the other party to that intercourse (“B”).

Control or coercion

(2) For the purposes of paragraph (1)(b)(i), the circumstances in which the claimant is to be treated as not having the freedom or capacity to agree by choice are to include (but are not limited to) circumstances in which, at or around the time A was conceived—

(a) B was—

(i) personally connected to the claimant; and

(ii) repeatedly and continuously engaging in behaviour towards the claimant that was controlling or coercive; and

(b) that behaviour had a serious effect on the claimant.

(3) For the purposes of paragraph (2)(a)(i), B is personally connected to the claimant if—

(a) B is in an intimate personal relationship with the claimant; or

(b) B and the claimant live together and—

(i) are members of the same family; or

(ii) have previously been in an intimate personal relationship with each other.

(4) For the purposes of paragraph (2)(b), behaviour has a serious effect on the claimant if—

(a) it causes the claimant to fear, on at least two occasions, that violence will be used against the claimant; or

(b) it causes the claimant serious alarm or distress which has a substantial adverse effect on the complainant’s day-to-day activities.

(5) For the purposes of paragraph (3)(b)(i), B and the claimant are members of the same family if—

(a) they are, or have been, married to each other;

(b) they are, or have been, civil partners of each other;

(c) they are relatives (within the meaning of section 63(1) of the Family Law Act 1996);

(d) they have agreed to marry each other (whether or not the agreement has been terminated);

(e) they have entered into a civil partnership agreement (within the meaning of section 73 or 197 of the Civil Partnership Act 2004), whether or not the agreement has been terminated;

(f) they are both parents of the same child;

(g) they have, or have had, parental responsibility (within the meaning of section 3 of the Children Act 1989 or article 6 of the Children (Northern Ireland) Order 1995) for the same child; or

(h) they have, or have had, in respect of the same child, one or more of the parental responsibilities or parental rights described in section 1 or 2 of the Children (Scotland) Act 2007.

Determinations

(6) The Board may make a determination under paragraph (1)(b)(i) if, and only if—

(a) the claimant provides evidence from an approved person which demonstrates that—

(i) the claimant has had contact with that person or another approved person; and

(ii) the claimant’s circumstances are consistent with those of a person to whom paragraph (1)(a) and (b)(i) apply; or

(b) there has been—

(i) a conviction for—

(aa) an offence of rape under section 1 of the Sexual Offences Act 2003, section 1 of the Sexual Offences (Scotland) Act 2009 or article 5 of the Sexual Offences (Northern Ireland) Order 2008,

(bb) an offence of controlling or coercive behaviour in an intimate or family relationship under section 76 of the Serious Crime Act 2015, or

(cc) any offence under the law of any jurisdiction outside the United Kingdom that the Board considers to be analogous to an offence mentioned in paragraph (aa) or (bb), or

(ii) an award under the Criminal Injuries Compensation Scheme in respect of a relevant criminal injury sustained by the claimant,

and it appears to the Board to be likely (disregarding the matters mentioned in paragraph (7)) that the offence was committed, or the relevant criminal injury was caused, by B and either resulted in the conception of A or diminished the claimant’s freedom or capacity to agree by choice to the sexual intercourse which resulted in that conception.

(7) In considering, for the purposes of paragraph (6)(b), the likelihood that the offence or injury resulted in the conception of A the matters to be disregarded are any possibilities that the conception of A may have resulted from another such offence or injury, regardless of whether any conviction or award has occurred in respect of that other offence or injury.

(8) In paragraph (6)(a), “approved person” means a person of a description specified on a list approved by the Board for the purposes of this regulation and acting in the capacity referred to in the description.

(9) In paragraph (6)(b)(ii), “relevant criminal injury” means—

(a) a sexual offence (including a pregnancy sustained as a direct result of being the victim of a sexual offence),

(b) physical abuse of an adult, including domestic abuse, or

(c) mental injury,

as described in the tariff of injuries in the Criminal Injuries Compensation Scheme.

(10) In paragraphs (6)(b)(ii) and (9), “Criminal Injuries Compensation Scheme” means the Criminal Injuries Compensation Scheme or the Northern Ireland Criminal Injuries Compensation Scheme as established from time to time under the Criminal Injuries Compensation Act 1995 or the Criminal Injuries Compensation (Northern Ireland) Order 2002 respectively.

(11) The Board may treat the condition in paragraph (6)(a) as met if the Board are satisfied that the claimant has provided the evidence to the Secretary of State for corresponding purposes in relation to universal credit, income support or old style JSA.

(12) The Board may make a determination under paragraph (1)(b)(ii) if the claimant confirms that the criterion in paragraph (1)(b)(ii) is met.

Application to single and joint claims cross-notes

(13) In this regulation, “claimant”, in relation to a single claim, means the person who makes the claim.

(14) In relation to a joint claim—

(a) paragraph (1)(b)(i) applies if it applies to either of the joint claimants; and

(b) references in the other provisions of this regulation to “the claimant” mean the joint claimant to whom paragraph (1)(b)(i) applies (and, in paragraphs (6) and (11) include a joint claimant who purports to meet that criterion).

(15) In paragraph (14), “joint claimant” means a member of the couple making the claim.

Continuation of certain exceptions

14. —(1) This regulation applies in relation to A if—

(a) no other exception applies in relation to A under these Regulations;

(b) the claimant, or at least one of the joint claimants, is A’s step-parent (and, in this Regulation, “C” means the claimant or a joint claimant who is A’s step-parent); and

(c) paragraph (2), (4) or (5) applies.

(2) This paragraph applies if—

(a) C has previously been entitled to child tax credit jointly with a parent of A;

(b) immediately before that joint entitlement ceased, an exception applied under regulation 9(1) F121 ... in relation to A;

(c) since that joint entitlement ceased, C has continuously been entitled to child tax credit (whether or not jointly with another person); and

(d) where the criterion in sub-paragraph (b) is met by virtue of F122 ... regulation 10, the condition in paragraph (3) is met.

(3) The condition in this paragraph is that—

(a) the claimant, or either or both of the joint claimants, is or are responsible for one or more other children or qualifying young persons born as a result of the same pregnancy as A; and

(b) A is not the first in the order of those children as determined in accordance with regulation 9.

Where a corresponding exception previously applied for the purposes of another benefit

(4) This paragraph applies if—

(a) within the 6 months immediately preceding the day on which a relevant CTC entitlement began—

(i) C was entitled to an award of universal credit as a member of a couple jointly with a parent of A; or

(ii) C and a parent of A were a couple and either of them was entitled to an award of income support or old style JSA;

(b) immediately before the entitlement mentioned in sub-paragraph (a)(i) or (ii) ceased, the amount of that entitlement included an amount in respect of A by virtue of any exception corresponding, for the purposes of that entitlement, to an exception under regulation 9(1) F123 ... in relation to A;

(c) C has continuously been entitled to child tax credit (whether or not jointly with another person) since the relevant CTC entitlement mentioned in sub-paragraph (a); and

(d) where the criterion in sub-paragraph (b) is met by virtue of F124 ... regulation 10, the condition in paragraph (3) is met.

(5) This paragraph applies if—

(a) within the 6 months immediately preceding the day on which a relevant CTC entitlement began—

(i) C was entitled to an award of universal credit (whether or not as a member of a couple jointly with another person); or

(ii) C was entitled to an award of income support or old style JSA (whether or not C was in a couple with another person);

(b) immediately before the entitlement mentioned in sub-paragraph (a)(i) or (ii) ceased, the amount of that entitlement included an amount in respect of A by virtue of any exception corresponding, for the purposes of that entitlement, to the exception that, under regulation 9(1), applies where this regulation applies;

(c) C has continuously been entitled to child tax credit (whether or not jointly with another person) since the relevant CTC entitlement mentioned in sub-paragraph (a); and

(d) where the criterion in sub-paragraph (b) is met by virtue of [F125 regulation 10 F125] , the condition in paragraph (3) is met.

Interpretation cross-notes

(6) In this regulation—

“couple” has the same meaning as in Part 1 of the Welfare Reform Act 2012 ; and

“relevant CTC entitlement” means an entitlement of C (whether or not jointly with another person) to child tax credit.

(7) For the purposes of this regulation, an entitlement of C to child tax credit is to be regarded as continuous despite any interruption of less than 6 months in such an entitlement. F113]

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

Status: There are outstanding changes not yet made by the editorial team to The Child Tax Credit Regulations 2002. Any changes that have already been made by the team appear in the content and are referenced with annotations.
The Child Tax Credit Regulations 2002 (2002/2007)
Version from: [subject to the status notice] 6 April 2021

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
C1 Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742) , regs. 22–25 (with reg. 1(2) ); (as amended (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 8 , 9 )
C2 Reg. 3 applied (for specified purposes and with effect in accordance with reg. 1 of the amending S.I., in force in so far as not already in force and with effect in accordance with reg. 1 of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) , regs. 1 , 2(3)
C3 Reg. 3 definition applied (22.8.2003) by The Tax Credits Act 2002 (Child Tax Credit) (Transitional Provisions) Order 2003 (S.I. 2003/2170) , arts. 1 , 2(1)(c) (with art. 2 )
C4 Reg. 3(1) modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742) , regs. 1(1) , 24 (with reg. 1(2) )
C5 Reg. 6 applied (for specified purposes and with effect in accordance with reg. 1 of the amending S.I., in force in so far as not already in force and with effect in accordance with reg. 1 of the amending S.I.) by The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) , regs. 1 , 19(2)
C6 Reg. 7(2)(b)(ii) modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742) , regs. 1(1) , 25(b) (with reg. 1(2) ); (as amended (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 9 )
C7 Reg. 7(4)(c): sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7) , s. 36(1)(b) , Sch. 1 para. 2(b)
C8 Reg. 7(4)(f): sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7) , s. 36(1)(b) , Sch. 1 para. 2(b)
C9 Reg. 9 modified (6.4.2017) by S.I. 2003/742, reg. 25A (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 10 ); (as amended (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 6(2) and as further amended (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364) , regs. 1 , 9(2) )
C10 Reg. 10(c) modified (6.4.2017) by S.I. 2003/742 , reg. 25B (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 10 )
C11 Reg. 11 modified (6.4.2017) by S.I. 2003/742 , reg. 25C (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 10 )
C12 Reg. 13 modified (6.4.2017) by S.I. 2003/742 , reg. 25D (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 10 )
C13 Reg. 14(3)(a) modified (6.4.2017) by S.I. 2003/742 , reg. 25E (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 10 )
F1 Words in reg. 2(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 3(a) inserted
F2 Words in reg. 2(1) omitted (4.6.2014) by virtue of The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014 (S.I. 2014/1231) , regs. 1 , 3(2)(a) omitted
F3 Words in reg. 2(1) omitted (26.11.2003) by virtue of The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815) , regs. 1 , 17(2)(i) omitted
F4 Words in reg. 2(1) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815) , regs. 1 , 17(2)(ii) substituted
F5 Words in reg. 2 inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 3(2) inserted
F6 Words in reg. 2(1) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591) , art. 2(2) , Sch. para. 26(2) inserted
F7 Words in reg. 2 added (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738) , regs. 1 , 3(a) added
F8 Words in reg. 2 substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 3(3) substituted
F9 Words in reg. 2(1) substituted (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010 (S.I. 2010/1172) , art. 1(1) , Sch. 3 para. 46 substituted
F10 Words in reg. 2 omitted (6.4.2003) by virtue of The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738) , regs. 1 , 3(b) omitted
F11 Words in reg. 2(1) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 7(2) omitted
F12 Words in reg. 2(1) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 3(b) substituted
F13 Words in reg. 2(1) inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 4(2) inserted
F14 Words in reg. 2(1) inserted (1.12.2020) by Sentencing Act 2020 (c. 17) , s. 416(1) , Sch. 24 para. 331 (with Sch. 27 ); S.I. 2020/1236 , reg. 2 this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F15 Words in reg. 2(1) omitted (4.6.2014) by virtue of The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014 (S.I. 2014/1231) , regs. 1 , 3(2)(b) omitted
F16 Words in reg. 2(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 3(c) inserted
F17 Words in reg. 2(1) inserted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 4(2) inserted
F18 Words in reg. 2(1) inserted (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465) , art. 1(2) , Sch. 1 para. 19(2) inserted
F19 Words in reg. 2(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 3(d) inserted
F20 Words in reg. 2(1) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388) , reg. 2 , Sch. para. 30(2) inserted
F21 Words in reg. 2(1) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(2) , 4(2) substituted
F22 Words in reg. 2(1) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 7(4) inserted
F23 Words in reg. 2(1) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364) , regs. 1 , 4(2) substituted
F24 Words in reg. 2(1) added (31.12.2010) by The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914) , regs. 1(2) , 9 added
F25 Word in reg. 2 substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 3(4) substituted
F26 Words in reg. 2(1) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 7(5) omitted
F27 Words in reg. 2 omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 3(5) omitted
F28 Words in reg. 2(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 3(e) inserted
F29 Words in reg. 3(1) rule 2 para. 2.1(a)(ii) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 4(3) omitted
F30 Words in reg. 3(1) rule 2 para. 2.1(b) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 4(3) omitted
F31 Words in reg. 3(1) inserted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 4(3)(a)(i) inserted
F32 Words in reg. 3(1) inserted (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465) , art. 1(2) , Sch. 1 para. 19(3) inserted
F33 Words in reg. 3 inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(2) , 4(3)(a) inserted
F34 Words in reg. 3(1) omitted (6.4.2016) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 4(3)(a)(ii) omitted
F35 Words in reg. 3(1) inserted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 4(3)(a)(iii) inserted
F36 Words in reg. 3(1) substituted (15.7.2011) by The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011 (S.I. 2011/1740) , art. 1(2) , Sch. 1 para. 29(3)(a) substituted
F37 Words in reg. 3(1) omitted (16.8.2007) by virtue of The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151) , regs. 1 , 3(a) omitted
F38 Words in reg. 3 inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(2) , 4(3)(b) inserted
F39 Words in reg. 3(1) omitted (6.4.2016) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 4(3)(b)(i) omitted
F40 Words in reg. 3(1) inserted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 4(3)(b)(ii) inserted
F41 Words in reg. 3(1) substituted (15.7.2011) by The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011 (S.I. 2011/1740) , art. 1(2) , Sch. 1 para. 29(3)(b) substituted
F42 Words in reg. 3(1) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 8(1)(a) omitted
F43 Words in reg. 3(1) inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762) , regs. 1(1) , 2(2) inserted
F44 Words in reg. 3(1) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 8(1)(b) omitted
F45 Words in reg. 3(1) inserted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879) , regs. 1(1) , 22(2) inserted: England, Wales and Scotland inserted
F46 Words in reg. 3(1) inserted (24.5.2006) by The Child Tax Credit (Amendment No. 2) Regulations 2006 (S.I. 2006/1163) , regs. 1 , 2(2) inserted
F47 Words in reg. 3(1) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 8(1)(c) omitted
F48 Words in reg. 3(1) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 8(1)(d) inserted
F49 Words in reg. 3(1) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697) , regs. 1(c) , 10 substituted
F50 Words in reg. 3(1) inserted (16.8.2007) by The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151) , regs. 1 , 3(b) inserted
F51 Reg. 4 substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 9(1) substituted
F52 Words in reg. 4(1) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(2) , 4(4)(a) substituted
F53 Reg. 4(1A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(2) , 4(4)(b) inserted
F54 Reg. 4(2A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(2) , 4(4)(c) inserted
F55 Word in reg. 5(1) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(2) substituted
F56 Word in reg. 5(2) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(3) substituted
F57 Words in reg. 5(2) added (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738) , regs. 1 , 4 added
F58 Words in reg. 5(2) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766) , regs. 1 , 3 substituted
F59 Word in reg. 5(3) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(4)(a) omitted
F60 Word in reg. 5(3)(a) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(4)(b) omitted
F61 Reg. 5(3)(ab) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(4)(c) inserted
F62 Words in reg. 5(3)(ab) inserted (16.8.2007) by The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151) , regs. 1 , 4(a) inserted
F63 Words in reg. 5(3)(ab) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 10(2)(a) substituted
F64 Reg. 5(3)(b)(i)-(iii) substituted (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738) , regs. 1 , 5 substituted
F65 Reg. 5(3)(b)(i) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(4)(d)(i) substituted
F66 Words in reg. 5(3)(b)(ii) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(4)(d)(ii) substituted
F67 Words in reg. 5(3)(b)(ii) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 10(2)(b) substituted
F68 Words in reg. 5(3)(b)(iii) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(4)(d)(iii) substituted
F69 Reg. 5(3A) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(5) inserted
F70 Words in reg. 5(3A) inserted (16.8.2007) by The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151) , regs. 1 , 4(b) inserted
F71 Words in reg. 5(4)(a) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(6)(a)(i) inserted
F72 Word in reg. 5(4)(a) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(6)(a)(ii) inserted
F73 Reg. 5(4)(b) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(6)(b) omitted
F74 Words in reg. 5(4)(c) inserted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879) , regs. 1(1) , 22(3) inserted: England, Wales and Scotland inserted
F75 Comma in reg. 5(4)(c) substituted for word (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630) , regs. 1(2) , 79(a) substituted
F76 Words in reg. 5(4)(c) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630) , regs. 1(2) , 79(b) inserted
F77 Words in reg. 5(5) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169) , regs. 1 , 10(3) substituted
F78 Reg. 5(5)(c) and word inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297) , regs. 1 , 4(2)(a) inserted
F79 Words in reg. 5(5) omitted (16.8.2007) by virtue of The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151) , regs. 1 , 4(c) omitted
F80 Words in reg. 5(5) inserted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924) , regs. 1 , 3(2) inserted
F81 Reg. 5(5A) inserted (4.6.2014) by The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014 (S.I. 2014/1231) , regs. 1 , 3(3) inserted
F82 Reg. 5(7) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 4(7) inserted
F83 Reg. 5(8) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297) , regs. 1 , 4(2)(b) inserted
F84 Word in reg. 6 substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222) , regs. 1(1) , 5 substituted
F85 Words in reg. 7(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(a) inserted
F86 Words in reg. 7(1)(b) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 4(4) omitted
F87 Words in reg. 7(2)(a) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(b) inserted
F88 Words in reg. 7(2)(b) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(c) substituted
F89 Reg. 7(2)(c) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(d) inserted
F90 Reg. 7(2A) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(e) inserted
F91 Reg. 7(3) substituted (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035) , regs. 1 , 2(2) substituted
F92 Reg. 7(4)(a) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(f)(i) omitted
F93 Reg. 7(4)(b) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(f)(i) omitted
F94 Word in reg. 7(4)(c) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(f)(ii) substituted
F95 Sum in reg. 7(4)(c) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 ( S.I. 2021/156 ), regs. 1(2), 3(a) substituted
F96 Reg. 7(4)(d) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(f)(i) omitted
F97 Reg. 7(4)(e) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(f)(i) omitted
F98 Word in reg. 7(4)(f) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 4(f)(ii) substituted
F99 Sum in reg. 7(4)(f) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 ( S.I. 2021/156 ), regs. 1(2), 3(a) substituted
F100 Reg. 7(5) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017 (S.I. 2017/406) , regs. 1(2) , 3 inserted
F101 Sum in reg. 7(5)(a) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 ( S.I. 2021/156 ), regs. 1(2), 3(b)(i) substituted
F102 Sum in reg. 7(5)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 ( S.I. 2021/156 ), regs. 1(2), 3(b)(ii) substituted
F103 Words in reg. 8(1)(b) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297) , regs. 1 , 4(3)(a) substituted
F104 Reg. 8(2)(b) substituted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924) , regs. 1 , 3(3)(a) substituted
F105 Words in reg. 8(2)(c) omitted (28.11.2014) by virtue of The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924) , regs. 1 , 3(3)(b) omitted
F106 Words in reg. 8(2)(c) inserted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924) , regs. 1 , 3(3)(b) inserted
F107 Reg. 8(2)(d) and word inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388) , reg. 2 , Sch. para. 30(3)(b) inserted
F108 Word in reg. 8(2)(d) substituted for full stop (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297) , regs. 1 , 4(3)(b)(i) substituted
F109 Reg. 8(2)(e) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297) , regs. 1 , 4(3)(b)(ii) inserted
F110 Reg. 8(4) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388) , reg. 2 , Sch. para. 30(3)(c) inserted
F111 Reg. 8(5) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591) , art. 2(2) , Sch. para. 26(3)(b) inserted
F112 Reg. 8(6)(7) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297) , regs. 1 , 4(3)(c) inserted
F113 Regs. 9-14 inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387) , regs. 1 , 5 inserted
F114 Reg. 9(1) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 3(a) substituted
F115 Reg. 9(2) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 3(b) omitted
F116 Reg. 9(4) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 3(b) omitted
F117 Words in reg. 9(5) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 3(c) substituted
F118 Reg. 9(6) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 3(d) substituted
F119 Reg. 9(8) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 3(e) omitted
F120 Words in reg. 12(3)(f) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 4 substituted
F121 Words in reg. 14(2)(b) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 5(a) omitted
F122 Words in reg. 14(2)(d) omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364) , regs. 1 , 4(3)(a) omitted
F123 Words in reg. 14(4)(b) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130) , regs. 1 , 5(b) omitted
F124 Words in reg. 14(4)(d) omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364) , regs. 1 , 4(3)(b) omitted
F125 Words in reg. 14(5)(d) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364) , regs. 1 , 4(3)(c) substituted
M1 2002 c.21 .
M2 Section 67 is cited because of the meaning ascribed to “prescribed”.
M3 1973 c.50 .
M4 2000 c.21 .
M5 1992 c.4 .
M6 2000 c.6 .
M7 1995 c.46 .
M8 S.I. 1998/1504 (N.I. 9) .
M9 1989 c.41 .
M10 1995 c.36 .
M11 S.I. 1995/7559 (N.I. 2) .
M12 S.I. 1975/555 .
M13 S.R. 1975 No. 109 .
M14 S.R. 1989 No. 253 .
M15 S.I. 2002/2005 .
M16 1989 c.41 .
M17 1995 c.36 .
M18 S.I. 1995/7559 (N.I. 2) .
M19 S.I. 1976/965 : regulation 3 was substituted by regulation 3 of S.I. 2000/2891 .
M20 S.R. 1979 No. 5 .
M21 1995 c.18 .
M22 1992 c.4 .
Defined Term Section/Article ID Scope of Application
a statement of special educational needs reg. 5. def_a35c107077
AA reg. 9. def_34e8cd553f
AA reg. 9. def_50331e5abf
advanced education reg. 2. def_0822a97ce1
appropriate full-time education reg. 5. def_96d07c78d1
approved person reg. 13. def_fb87ef1333
approved training reg. 2. def_ab20f14aa4
armed forces independence payment reg. 2. def_9ef888692d
child reg. 2. def_68f1cfe2f2
claimant reg. 13. def_239f32ef30
claimant reg. 2. def_4880ca0337
claimant reg. 7. def_90cc52aa3e
couple reg. 14. def_050f50b0c6
couple reg. 2. def_fe78331d8b
Criminal Injuries Compensation Scheme reg. 13. def_fe1dbc6403
custodial sentence reg. 2. def_84617e5c0f
disability living allowance reg. 2. def_8f094a9117
friend or family carer reg. 12. def_b80cad3ccd
income support reg. 2. def_ef00fbd037
joint claim reg. 2. def_d476c001bb
joint claimant reg. 13. def_d90e105758
joint claimants reg. 7. def_cf518c77a6
looked after by a local authority reg. 2. def_3a95d81c72
main responsibility test reg. 2. def_f4344c73ef
main responsibility test reg. 3. def_0ec9289264
normally living with test reg. 2. def_dd49f9b5dd
normally living with test reg. 3. def_8924a66f30
old style JSA reg. 2. def_882fd26561
Part 1 reg. 2. def_49d8cb1e33
patient reg. 2. def_5f2d1affca
period of incapacity reg. 3. def_658c7b670e
personal independence payment reg. 2. def_3218a4cbf7
placing for adoption reg. 2. def_1d38f2185c
qualifying body reg. 2. def_dfb69f3edc
qualifying young person reg. 2. def_68e0d88282
relevant criminal injury reg. 13. def_e9096eba3c
relevant CTC entitlement reg. 14. def_f363b4b12d
remunerative work reg. 2. def_cd37e1397c
Scottish Ministers reg. 8. def_13559f840e
single claim reg. 2. def_f800d6328f
step-parent reg. 2. def_e2f0a7d7f3
the 1987 Order reg. 11. def_222cdba671
the 2002 Act reg. 11. def_c17a6eeef7
the 2007 Act reg. 11. def_484b27bd57
the Act reg. 2. def_6528c3bb3d
the Board reg. 2. def_5dbb79055e
the Careers Service reg. 2. def_7bc7e8c52f
the claimant reg. 13. def_366cbd6463
the Connexions Service reg. 2. def_0708325dee
the Contributions and Benefits Act reg. 2. def_be13a3ad5a
the Employment Act reg. 2. def_ea8f58b9ba
the family element of child tax credit reg. 2. def_092936a48c
the individual element of child tax credit reg. 2. def_dd82466617
the later time reg. 3. def_ae0a44f54e
the relevant leaving date reg. 5. def_cd6b089819

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

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