Amendment of the Child Tax Credit Regulations 2002

3.  Regulation 7 (determination of the maximum rate at which a person or persons may be entitled to child tax credit) of the Child Tax Credit Regulations 2002(1) is amended as follows—

(a)in paragraph (4)(c) and (4)(f) for “£2,845” substitute “£2,935”;

(b)in paragraph (5)—

(i)in sub-paragraph (a) for “£3,435” substitute “£3,545”; and

(ii)in sub-paragraph (b) for “£4,825” substitute “£4,975”.

(1)

S.I. 2002/2007, as amended by S.I. 2017/387, S.I. 2017/406, S.I. 2018/344, S.I. 2019/252, S.I. 2020/298 and S.I. 2021/156. There are other amending instruments but none is relevant.