Regulation 14 Continuation of certain exceptionsF1

United Kingdom

(1)

This regulation applies in relation to A if—

(a)

no other exception applies in relation to A under these Regulations;

(b)

the claimant, or at least one of the joint claimants, is A’s step-parent (and, in this Regulation, “C” means the claimant or a joint claimant who is A’s step-parent); and

(c)

paragraph (2), (4) or (5) applies.

(2)

This paragraph applies if—

(a)

C has previously been entitled to child tax credit jointly with a parent of A;

(b)

immediately before that joint entitlement ceased, an exception applied under regulation 9(1) F2... in relation to A;

(c)

since that joint entitlement ceased, C has continuously been entitled to child tax credit (whether or not jointly with another person); and

(d)

where the criterion in sub-paragraph (b) is met by virtue of F3... regulation 10, the condition in paragraph (3) is met.

(3)

The condition in this paragraph is that—

C1(a)

the claimant, or either or both of the joint claimants, is or are responsible for one or more other children or qualifying young persons born as a result of the same pregnancy as A; and

(b)

A is not the first in the order of those children as determined in accordance with regulation 9.

Where a corresponding exception previously applied for the purposes of another benefit

(4)

This paragraph applies if—

(a)

within the 6 months immediately preceding the day on which a relevant CTC entitlement began—

(i)

C was entitled to an award of universal credit as a member of a couple jointly with a parent of A; or

(ii)

C and a parent of A were a couple and either of them was entitled to an award of income support or old style JSA;

(b)

immediately before the entitlement mentioned in sub-paragraph (a)(i) or (ii) ceased, the amount of that entitlement included an amount in respect of A by virtue of any exception corresponding, for the purposes of that entitlement, to an exception under regulation 9(1) F4... in relation to A;

(c)

C has continuously been entitled to child tax credit (whether or not jointly with another person) since the relevant CTC entitlement mentioned in sub-paragraph (a); and

(d)

where the criterion in sub-paragraph (b) is met by virtue of F5... regulation 10, the condition in paragraph (3) is met.

(5)

This paragraph applies if—

(a)

within the 6 months immediately preceding the day on which a relevant CTC entitlement began—

(i)

C was entitled to an award of universal credit (whether or not as a member of a couple jointly with another person); or

(ii)

C was entitled to an award of income support or old style JSA (whether or not C was in a couple with another person);

(b)

immediately before the entitlement mentioned in sub-paragraph (a)(i) or (ii) ceased, the amount of that entitlement included an amount in respect of A by virtue of any exception corresponding, for the purposes of that entitlement, to the exception that, under regulation 9(1), applies where this regulation applies;

(c)

C has continuously been entitled to child tax credit (whether or not jointly with another person) since the relevant CTC entitlement mentioned in sub-paragraph (a); and

(d)

where the criterion in sub-paragraph (b) is met by virtue of F6regulation 10, the condition in paragraph (3) is met.

Interpretation

(6)

In this regulation—

“couple” has the same meaning as in Part 1 of the Welfare Reform Act 2012; and
“relevant CTC entitlement” means an entitlement of C (whether or not jointly with another person) to child tax credit.

(7)

For the purposes of this regulation, an entitlement of C to child tax credit is to be regarded as continuous despite any interruption of less than 6 months in such an entitlement.

Annotations

Textual amendments

F1: Regs. 9-14 inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 5
F2: Words in reg. 14(2)(b) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 5(a)
F3: Words in reg. 14(2)(d) omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 4(3)(a)
F4: Words in reg. 14(4)(b) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 5(b)
F5: Words in reg. 14(4)(d) omitted (21.3.2019) by virtue of The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 4(3)(b)
F6: Words in reg. 14(5)(d) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 4(3)(c)

Modifications

C1: Reg. 14(3)(a) modified (6.4.2017) by S.I. 2003/742, reg. 25E (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 10)