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Paragraph 3

Original text. Later amendments are not shown.

In paragraph 1—

(a)

“qualifying component” means—

(i)

child tax credit which includes a disability or severe disability element;

(ii)

a disabled child premium;

(iii)

a disability premium, enhanced disability premium or severe disability premium; or

(iv)

a pensioner premium, higher pensioner premium or enhanced pensioner premium;

(b)

whether a person is responsible for a qualifying child is to be determined in accordance with regulation 3 of the Child Tax Credit Regulations 2002f1.

Annotations

Footnotes

f1

Regulation 3 was amended by S.I. 2004/762, regulation 2, S.I. 2005/2919, article 4, S.I. 2007/2151, regulations 2 and 3, S.I. 2008/2169, regulations 6 and 8, S.I. 2009/697, regulations 9 and 16, S.I. 2011/1740, article 2 and Schedule 1, S.I. 2012/848, regulation 4, S.I. 2013/1465, article 17 and Schedule 1.