The Child Tax Credit Regulations 2002

[F1 Exceptions for the purposes of regulation 7(2A)(b) U.K.

9.— [F2 (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.]

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where an exception applies in relation to A by virtue of paragraph (1), an exception applies also in relation to any other child or qualifying young person who was born on or after 6th April 2017 and for whom the claimant, or either or both of the joint claimants, is or are responsible, if—

(a) regulation 7(2A) would (apart from this paragraph) prevent the inclusion of an individual element of child tax credit in respect of that other child or qualifying young person, but would not do so if A were disregarded; and

(b) the claimant, or either or both of the joint claimants, was or were already responsible for that other child or qualifying young person before the date on which the claimant, or either or both of the joint claimants, became responsible for A.

F4 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of [F5 this regulation], whether A is the first, second, third or subsequent child or qualifying young person is determined by treating children and qualifying persons as forming a single class and, subject to paragraph (6), the order of the members within that class is determined by the following date in relation to each member, taking the earliest date first:—

(a) where the claimant, or at least one of the joint claimants, is the member’s parent or step-parent (in either case, other than by adoption), the member’s date of birth; or

(b) in any other case, the date on which the claimant, or either or both of the joint claimants, became responsible for the member.

[F6 (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.]

(7) Where joint claimants became responsible for a child or qualifying young person on different dates, any reference in this regulation to the date on which either or both of the joint claimants became responsible for that child or qualifying young person is a reference to the earliest of those dates.

F7 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Regs. 9-14 inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 5

F2 Reg. 9(1) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 3(a)

F3 Reg. 9(2) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 3(b)

F4 Reg. 9(4) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 3(b)

F5 Words in reg. 9(5) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 3(c)

F6 Reg. 9(6) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 3(d)

F7 Reg. 9(8) omitted (28.11.2018) by virtue of The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 3(e)

Modifications etc. (not altering text)

C1 Reg. 9 modified (6.4.2017) by S.I. 2003/742, reg. 25A (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 10); (as amended (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 6(2) and as further amended (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 9(2))