The Child Tax Credit Regulations 2002

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

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

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

6. 5. Maximum age and prescribed conditions for a qualifying young person

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

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

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

10. Individual element: exceptions to the restriction on numbers

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

    2. 10. Multiple births

    3. 11. Adoption

    4. 12. Non-parental caring arrangements

    5. 13. Non-consensual conception

    6. 14. Continuation of certain exceptions

11. Signature

12. Explanatory Note