Regulation 9 Amendment of the Child Tax Credit Regulations 2002
(1)
For regulation 4 (period for which a person who attains the age of sixteen remains a child) substitute—
“Period for which a person who attains the age of sixteen is a qualifying young person
4.(1)A person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date.
(2)Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation.”