# The Child Tax Credit (Amendment) Regulations 2003, Note: Explanatory note


(This note is not part of the Regulations)
The Tax Credits Act 2002 introduces new tax credits – child tax credit and working tax credit – which will be available from 6th April 2003. These regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the principal Regulations”).
Regulation 1 provides for citation and commencement.
Regulations 2 to 6 make technical amendments to the principal Regulations (in particular regulation 5 amends the test whether a person under eighteen who has left full-time education and is registered for work or training is treated for a period of 20 weeks as a qualifying young person for child tax credit).

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Source: https://www.legislation.gov.uk/uksi/2003/738/note (the official version)
Page: https://openlegislation.uk/child-tax-credit-amendment-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.