Paragraph 2

In paragraph 1 “qualifying child” means, in relation to a person in receipt of an allowance in paragraph 1(b) or (c), income support or working tax credit, a child who ordinarily resides with that person and who—

(a)

is under the age of 16; or

(b)

is—

(i)

16 or over but under the age of 20; and

(ii)

in full-time education (other than higher education within the meaning of section 579(1) of the Education Act 1996 M1) or approved training (as defined in regulation 2 of the Child Tax Credit Regulations 2002 M2).

Annotations

Marginal citations

M1: 1996 c.56.
M2: S.I. 2002/2007. The definition of “approved training” was inserted by S.I. 2006/222.