Regulation 3 Amendment of the Child Tax Credit Regulations 2002

(1)

The Child Tax Credit Regulations 2002^f1 are amended as follows.

(2)

In regulation 2(1) (interpretation)—

(a)

in the definition of “advanced education” omit the words “full-time education for the purposes of”,

(b)

omit the definition of “full-time education”.

(3)

After regulation 5(5) (maximum age and prescribed conditions for a qualifying young person), insert—

“(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^f2.”.

Annotations

Footnotes

f1: S.I. 2002/2007; relevant amending instruments are S.I. 2003/2815, 2006/222, 2007/2151, 2008/2169.
f2: 2008 c. 25. There are no relevant amendments to this section. Regulation 3 of the Duty to Participate in Education or Training (Miscellaneous Provisions) Regulations 2013 (S.I. 2013/1205) provides particular types of education that will be treated as full-time for the purposes of section 4 of the 2008 Act.