Regulation 3 Amendment of the Child Tax Credit Regulations 2002
In regulation 2(1) (interpretation)—
insert as the first definition—
““A”, as a noun, has the meaning given by regulation 7(2A);”;
in the definition of “claimant”, for the words from “except in regulation 7” to the end substitute “except in regulations 7 and 9 to 14 (for which see regulations 7(1) and 13(13) to (15))”;
before the definition of “joint claim” insert—
““income support” means income support under section 124 of the Contributions and Benefits Act;”;
after the definition of the “normally living with test” insert—
after the definition of “remunerative work” insert—
““step-parent”, in relation to A, means a person who is not A’s parent but—
- (a)
is a member of a couple, the other member of which is a parent of A, where both are responsible for A; or
- (b)
was previously a member of—
- (i)
a couple, the other member of which was a parent of A, or
- (ii)
a polygamous unit (within the meaning of the Tax Credits (Polygamous Marriages) Regulations 2003f3), another member of which was a parent of A,
if immediately prior to ceasing to be a member of that couple or that polygamous unit the person was, and has since remained, responsible for A;”.
Annotations
Footnotes
- f1
- f2
- f3
-
S.I. 2003/742, to which there are amendments not relevant to these Regulations.