Citation and commencement

1. These Regulations may be cited as the Child Tax Credit (Amendment) Regulations 2007 and shall come into force on 16th August 2007.

The Child Tax Credit Regulations 2002

2.The Child Tax Credit Regulations 2002( 2 ) shall be amended as follows.

3. In regulation 3 (circumstances in which a person is or is not responsible for a child or qualifying young person), in paragraph (1) –

(a) in Case A of Rule 4 omit the sentence beginning “This Case shall not apply”, and

(b) after Rule 4.1 insert –

“ 4.2. Where a child or qualifying young person is in residential accommodation referred to in regulation 9 of the Child Benefit (General) Regulations 2006 ( 3 ) and in the circumstances prescribed in paragraphs (a) or (b) of that regulation, he shall be treated as being the responsibility of any person who was treated as being responsible for him immediately before he entered that accommodation. ”

4. In regulation 5 (maximum age and prescribed conditions for a qualifying young person) –

(a) in paragraph (3)(ab), after “training” insert “, is enrolled or has been accepted to undertake such training,”;

(b) in paragraph (3A), at the end insert “, or he enrolled or was accepted to undertake that course before he attained that age”; and

(c) in paragraph (5), omit “, and shall include” to the end of the paragraph.