The Child Tax Credit (Amendment) Regulations 2018

• Citation: S.I. 2018/1130
• Sections: 6

Section 1 Citation and commencement

These Regulations may be cited as the Child Tax Credit (Amendment) Regulations 2018 and come into force on 28th November 2018.

Section 2 Amendment of the Child Tax Credit Regulations 2002

The Child Tax Credit Regulations 2002 are amended in accordance with regulations 3, 4 and 5.

Section 3 Amendment of the Child Tax Credit Regulations 2002

In regulation 9 (exceptions for the purposes of regulation 7(2A)(b)) —

(a) for paragraph (1) substitute—

(1) For the purposes of regulation 7(2A)(b), an exception applies in relation to A if—

(a) A is (in accordance with paragraphs (5) and (6)) the third or subsequent child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible and either—

(i) any of regulations 10 to 14 applies in relation to A; or

(ii) all, or all but one, of the other children or qualifying young persons (“AA”) for whom the claimant, or either or both of the joint claimants, is or are responsible are adopted within the meaning given by regulation 11 or cared for under a non-parental caring arrangement within the meaning given by regulation 12 (reading references to “A” in those regulations as if they were references to “AA”); or

(b) A is (in accordance with paragraphs (5) and (6)) the first or second child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible.

(b) omit paragraphs (2) and (4),

(c) in paragraph (5), for “paragraphs (1) and (2)” substitute “this regulation”,

(d) for paragraph (6), substitute—

(6) In a case where the date determined under paragraph (5) is the same in respect of two or more members, their order (as between themselves only) is to be such as the Board determines to be appropriate to ensure that the individual element of child tax credit is included in respect of the greatest number of members.

(e) omit paragraph (8).

Section 4 Amendment of the Child Tax Credit Regulations 2002

In regulation 12(3)(f) (non-parental caring arrangements) , for “that Act” substitute “the Children (Scotland) Act 1995” .

Section 5 Amendment of the Child Tax Credit Regulations 2002

In regulation 14 (continuation of certain exceptions) —

(a) in paragraph (2)(b), omit “by virtue of regulation 10, 11 or 13 applying”, and

(b) in paragraph (4)(b), omit “by virtue of regulation 10, 11 or 13 applying”.

Section 6 Amendment of the Tax Credits (Polygamous Marriages) Regulations 2003

(1) The Tax Credits (Polygamous Marriages) Regulations 2003 are amended as follows.

(2) In regulation 25A (which modifies regulation 9 of the Child Tax Credit Regulations 2002) , in paragraph (a), for “paragraphs (1) to (5) for “either or both” (in each place they appear)” substitute “paragraph (1)(a) and (b) for “either or both””.