Article 3 Claims and entitlement

A claim for a child tax credit is treated as made by the person specified in article 4 (“the specified person”) on the date specified in article 5 (“the specified date”) for the period specified in article 6.

If the specified person is a member of a married couple or an unmarried couple or a polygamous unit, the specified person and the other member of the couple or member or members of polygamous unit are treated as making a joint claim.

The specified person is treated as being responsible for the child or children or qualifying young person or persons to whom his entitlement to the child premia in respect of income support or income based jobseeker’s allowance relates.