{
  "url": "https://openlegislation.uk/child-tax-credit-regulations-2002",
  "json_url": "https://openlegislation.uk/child-tax-credit-regulations-2002.json",
  "id": "uksi/2002/2007",
  "title": "The Child Tax Credit Regulations 2002",
  "short_title": "Child Tax Credit 2002",
  "long_title": "The Tax Credits Act 2002 (“the Act”) introduces new tax credits—child tax credit and working tax credit—which will be available from 6th April 2003.",
  "citation": "S.I. 2002/2007",
  "type": "uksi",
  "year": "2002",
  "number": "2007",
  "version": "current",
  "date": "2002-07-30",
  "revised": true,
  "valid_from": "2024-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Circumstances in which a person is or is not responsible for a child or qualifying young person",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Period for which a person who attains the age of sixteen is a qualifying young person",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
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      "heading": "Maximum age and prescribed conditions for a qualifying young person",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Entitlement to child tax credit after death of child or qualifying young person",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-6",
      "extent": null,
      "status": null,
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    },
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      "path": "regulation/7",
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      "heading": "Determination of the maximum rate at which a person or persons may be entitled to child tax credit",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Prescribed conditions for a disabled or severely disabled child or qualifying young person",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/individual-element-exceptions-to-the-restriction-on-numbers",
      "kind": "crossheading",
      "number": null,
      "heading": "Individual element: exceptions to the restriction on numbers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Exceptions for the purposes of regulation 7(2A)(b)",
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      "path": "regulation/10",
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      "heading": "Multiple births",
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      "status": null,
      "parent": "crossheading/individual-element-exceptions-to-the-restriction-on-numbers"
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      "heading": "Adoption",
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      "heading": "Non-parental caring arrangements",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/individual-element-exceptions-to-the-restriction-on-numbers"
    },
    {
      "path": "regulation/14",
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      "heading": "Continuation of certain exceptions",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-14",
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      "status": null,
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    },
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      "heading": "Signature",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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  "pdfs": [
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      "title": "Printed copy",
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      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/pdf/uksi_20022007_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/2007/pdfs/uksi_20022007_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "appl (6.4.2003)",
      "affected_provisions": "reg 4 defn(s)",
      "affecting": "uksi/2002/2173",
      "affecting_title": "The Tax Credits (Payments by the Commissioners) Regulations 2002",
      "affecting_provisions": "reg 3(4)"
    },
    {
      "type": "appl (6.4.2003)",
      "affected_provisions": "reg 5 defn(s)",
      "affecting": "uksi/2002/2173",
      "affecting_title": "The Tax Credits (Payments by the Commissioners) Regulations 2002",
      "affecting_provisions": "reg 3(5)(b)"
    }
  ],
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  "changes_made_to": 240,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2007",
    "retrieved_at": "2026-10-29T06:51:19.266331+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}