Regulation 8 Amendment of the Child Tax Credit Regulations 2002

in Case D omit “child (having attained the age of sixteen) or”;

in Case E omit “The child (having attained the age of sixteen) or”;

in Case F omit “The child (having attained the age of sixteen) or” and the second paragraph;

after Case F insert—

“Case G The qualifying young person has a spouse, civil partner or partner with whom they are living and the spouse, civil partner or partner is not in full-time education or approved training as provided for under regulation 5(3).

Case H The responsible person is the spouse, civil partner or partner of a qualifying young person with whom they are living.

This Case does not apply to persons in receipt of child tax credit for a qualifying young person who is living with a partner on the day before 1st September 2008.”