# The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003, Regulation 8: Amendments to the Tax Credits (Payments by the Board) Regulations 2002


In regulation 3 (child tax credit and child care element – member of a couple prescribed for the purposes of section 24(2) of the Tax Credits Act 2002) after paragraph (6) add—
“(7) For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.”.

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Source: https://www.legislation.gov.uk/uksi/2003/723/regulation/8 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-and-payments-by-the-board-amendment-regulations-2003/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.