Regulation 1 Citation, commencement and transitional provisions

These Regulations may be cited as the Child Tax Credit (Amendment) Regulations 2006 and shall come into force on 6^th April 2006.

A person aged 19 or over on 6^th April 2006 is not a qualifying young person, regardless of the amendments made by the following provisions of these Regulations to the Child Tax Credit Regulations 2002^f1.