Regulation 3 Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act

This regulation has effect in relation to payments of—

Subject to regulation 5, the member of a F1couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

The member of a F2couple F3prescribed by this paragraph is—

Here “main carer” means the member of the couple who is the main carer for the children and qualifying young persons for whom either or both of the members is or are responsible.

“Children” means persons who have not attained the age of sixteen or who fall within the terms of regulation 4 of the Child Tax Credit Regulations 2002 M1.

“Qualifying young persons” means persons, other than children, who—

Where payments are being made to the member of a F6couple prescribed by virtue of paragraph (3) and the members of the couple jointly give notice to the Commissioners that, as a result of a change of circumstances, the payments should be made to the other member as the main carer, the other member shallF7, except where the notice appears to the Commissioners to be unreasonable, be treated as prescribed by virtue of paragraph (3).

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.