Paragraph 2 I1

England, Wales and Scotland

In paragraph 1—

(a)

“qualifying child” means, in relation to a person in receipt of an allowance, income support or working tax credit, a child who ordinarily resides with that person and who—

(i)

is under the age of 16; or

F1(ii)

is—

(aa)

16 or over but under the age of 20; and

(bb)

in full-time education (other than higher education within the meaning of section 579(1) of the Education Act 1996) or approved training (as defined in regulation 2 of the Child Tax Credit Regulations 2002);

(b)

“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;

F2(c)

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

Annotations

Textual amendments

F1: Sch. 1 para. 2(a)(ii) substituted (1.5.2014) by The Electricity and Gas (Energy Companies Obligation) (Amendment) Order 2014 (S.I. 2014/1131), arts. 1(10, 9(2)(a)
F2: Sch. 1 para. 2(c) substituted (1.5.2014) by The Electricity and Gas (Energy Companies Obligation) (Amendment) Order 2014 (S.I. 2014/1131), arts. 1(1), 9(2)(b)

Commencement

I1: Sch. 1 para. 2 in force at 5.12.2012, see art. 1