http://www.legislation.gov.uk/uksi/2002/2007/contents

The Child Tax Credit Regulations 2002

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Statute Law Database

TAX CREDITS

2024-05-16

Expert Participation

2021-04-06

The Tax Credits Act 2002 (“the Act”) introduces new tax credits—child tax credit and working tax credit—which will be available from 6th April 2003.

The Child Tax Credit Regulations 2002

reg. 3(1)

rule 2

para. 2.1(a)(ii)

The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005

art. 4(3)

art. 1

The Child Tax Credit Regulations 2002

reg. 3(1)

rule 2

para. 2.1(b)

The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005

art. 4(3)

art. 1

The Child Tax Credit Regulations 2002

reg. 8(2)(e)

The Tax Credits (Miscellaneous Amendments) Regulations 2024

reg. 2(2)(a)

reg. 1

The Child Tax Credit Regulations 2002

reg. 8(6)

The Tax Credits (Miscellaneous Amendments) Regulations 2024

reg. 2(2)(b)

reg. 1

The Child Tax Credit Regulations 2002

reg. 7(4)(c)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024

reg. 3(3)(a)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(4)(f)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024

reg. 3(3)(a)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(5)(a)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024

reg. 3(b)(i)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(5)(b)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024

reg. 3(b)(ii)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(4)(c)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

reg. 3(a)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(4)(f)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

reg. 3(a)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(5)(a)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

reg. 3(b)(i)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(5)(b)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

reg. 3(b)(ii)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(4)(c)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022

reg. 3(a)

reg. 1(4)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(4)(f)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022

reg. 3(a)

reg. 1(4)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(5)(a)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022

reg. 3(b)(i)

reg. 1(4)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 7(5)(b)

The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022

reg. 3(b)(ii)

reg. 1(4)

reg. 1(2)

The Child Tax Credit Regulations 2002

reg. 8(6)

The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021

reg. 4(2)

reg. 1

The Child Tax Credit Regulations 2002

reg 4 defn(s)

The Tax Credits (Payments by the Board) Regulations 2002

The Tax Credits (Payments by the Commissioners) Regulations 2002

reg 3(4)

The Child Tax Credit Regulations 2002

reg 5 defn(s)

The Tax Credits (Payments by the Board) Regulations 2002

The Tax Credits (Payments by the Commissioners) Regulations 2002

reg 3(5)(b)

The Child Tax Credit Regulations 2002

1 Citation, commencement and effect

2 Interpretation

3 Circumstances in which a person is or is not responsible for a child or qualifying young person

4Period for which a person who attains the age of sixteen is a qualifying young person

5 Maximum age and prescribed conditions for a qualifying young person

6 Entitlement to child tax credit after death of child or qualifying young person

7 Determination of the maximum rate at which a person or persons may be entitled to child tax credit

8 Prescribed conditions for a disabled or severely disabled child or qualifying young person

Individual element: exceptions to the restriction on numbers

9Exceptions for the purposes of regulation 7(2A)(b)

10Multiple births

11Adoption

12Non-parental caring arrangements

13Non-consensual conception

14Continuation of certain exceptions

2002 No. 2007

TAX CREDITS

The Child Tax Credit Regulations 2002

Made30th July 2002

Coming into force in accordance with regulation 1

M1 Whereas a draft of this instrument, which contains the first regulations made under section 9 of the Tax Credits Act 2002, has been laid before, and approved by resolution of, each House of Parliament:

Now, therefore, the Treasury, in exercise of the powers conferred on them by sections 8, 9, 65 and 67 of the Tax Credits Act 2002M2, hereby make the following Regulations:C1

Annotations:

Modifications etc. (not altering text)

Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 22–25 (with reg. 1(2)); (as amended (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 8, 9)

Marginal Citations

2002 c.21.

Section 67 is cited because of the meaning ascribed to “prescribed”.