Paragraph 5 F1
For the purposes of paragraph 4, whether a person is responsible for a child or qualifying young person is to be determined in accordance with regulation 3 of the Child Tax Credit Regulations 2002.
Annotations
Textual amendments
- F1
Sch. 4A, Sch. 4B inserted (29.3.2017) by The Electricity and Gas (Energy Company Obligation) (Amendment) Order 2017 (S.I. 2017/490), arts. 1(1), 28