Child Tax Credit (Amendment) Regulations 2006 c.222

Child Tax Credit (Amendment) Regulations 2006 No. 222

Summary:

These Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007).
Regulation 1 provides for the citation and commencement of the instrument and includes a transitional provision, whose effect is to prevent a person aged 19 or over from becoming a qualifying young person by virtue of the amendments.
Regulations 2 to 5 amend the 2002 Regulations. They align the treatment of qualifying young persons for the purposes of the 2002 Regulations with that contained in the Child Benefit (General) Regulations 2006.

Made Under:

Tax Credits Act 2002 (C. 21) - section 8, 65(1) and 67

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