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Regulation 4 Period for which a person who attains the age of sixteen is a qualifying young personF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

F2Subject to paragraph (1A), a person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date.

(F31A)

A person who attains the age of sixteen on 31st August is a qualifying young person from the date on which that person attained that age.

(2)

Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation.

F4(2A)

Paragraph (1A) is subject to regulation 5.

Annotations

Textual amendments

F1

Reg. 4 substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 9(1)

F2

Words in reg. 4(1) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 4(4)(a)

F3

Reg. 4(1A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 4(4)(b)

F4

Reg. 4(2A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 4(4)(c)