Regulation 8 Persons of a prescribed descriptionI1
England, Wales and Scotland
Subject to paragraph (2), a person of a prescribed description for the purposes of section 20(11) of the Act (meaning of the family) as it applies to F1disabled person’s tax credit is a person aged 16 or over but under 19 who is receiving full-time education within F2section 142(1)(c) of the Contributions and Benefits Act (meaning of child), and in these Regulations such a person is referred to as “a young person”.
Paragraph (1) shall not apply to a person—
who is entitled to income support or would, but for section 20(9) of the Act (provision against dual entitlement of members of family), be so entitled;
who is entitled to income-based jobseeker’s allowance or would, but for section 3(1)(d) of the Jobseekers Act 1995 (provision against dual entitlement of members of family), be so entitled;
who is receiving advanced education within the meaning of regulation 1(2) of the Child Benefit (General) Regulations 1976f1 ; or
who has ceased to receive full-time education but is to continue to be treated as a child by virtue of regulation 7 of the Child Benefit (General) Regulations 1976.
Annotations
Textual amendments
- F1
Words in reg. 8(1) substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(2), Sch. 2 para. 2(vii)
- F2
Words in reg. 8(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Miscellaneous Amendments No. 4) Regulations 2001 (S.I. 2001/1082), regs. 1(1), 5
- F3
Reg. 8(2)(aa) inserted (7.10.1996) by The Social Security and Child Support (Jobseeker’s Allowance) (Consequential Amendments) Regulations 1996 (S.I. 1996/1345), regs. 1, 7(4)
Commencement
Footnotes
- f1
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S.I. 1976/965; relevant amending instruments are S.I. 1980/1045, 1982/470 and 1987/357.