Citation and commencement

1. These Regulations may be cited as the Child Tax Credit (Amendment No. 2) Regulations 2006 and shall come into force on 24th May 2006.

Amendment of the Child Tax Credit Regulations 2002

2. —(1) The Child Tax Credit Regulations 2002( 2 ) are amended as follows.

(2) In regulation 3(1) (circumstances in which a person is or is not responsible for a child or a qualifying young person)( 3 ) after Case E insert—

“ Case F

The child (having attained the age of sixteen) or the qualifying young person claims and receives working tax credit in his or her own right (whether alone or on a joint claim).

This Case does not apply in the case of a child or qualifying young person, for whom another (“the recipient”), had made a claim for child tax credit before, and was entitled to receive child tax credit immediately before, the making of these Regulations, until—

(a) the child or qualifying young person ceases to receive relevant education or approved training (in each case within the meaning of regulation 1(3) of the Child Benefit (General) Regulations 2006 ( 4 ) ),

(b) the recipient ceases to receive child tax credit for any other reason, or

(c) 24th August 2006,

whichever occurs first. ” .