Regulation 2 Amendment of regulation 1A of the principal Regulations

In regulation 1A(1) of the principal Regulations (prescribed description of persons), after sub-paragraph (ib), add—

“or

(c)

whose child tax credit includes an individual element referred to in regulation 7(4)(a), (b), (d) or (e) of the Child Tax Credit Regulations 2002^f1; or”.