Regulation 4 Amendment of regulation 4 of the principal Regulations
For subparagraph (c) of regulation 4(1) of the principal Regulations (child under the age of one year—entitlement to free dried milk or milk) substitute—
“(c)child tax credit, provided that the relevant income of the person or persons to whom the award of child tax credit is made under section 14 of the Tax Credits Act 2002 is determined at the time of the award not to exceed £13,230, and the person is not entitled to working tax credit,”.