Regulation 22 Amendment of the Child Tax Credit Regulations 2002

The Child Tax Credit Regulations 2002 M1 are amended as follows.

In regulation 3(1) (circumstances in which a person is or is not responsible for a child or qualifying young person) in Rule 4, Case E, after “incapacity benefit” the first time it occurs insert “or contributory employment and support allowance payable under Part 1 of the Welfare Reform Act 2007”.

In regulation 5(4)(c) M2 (maximum age and prescribed conditions for a qualifying young person) after “income support” insert “, income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007”.