The Tax Credits (Miscellaneous Amendments) Regulations 2004

Amendment of the Child Tax Credit Regulations

2.—(1) The Child Tax Credit Regulations are amended as follows.

(2) In regulation 3(1) (circumstances in which a person is not responsible for a child or qualifying young person ) after Case D insert—

“Case E

The child (having attained the age of sixteen) or the qualifying young person, claims incapacity benefit in his or her own right and that benefit is paid to or in respect of him or her for that period.

This Case does not apply at any time (“the later time”) during a period of incapacity for work which began before 6th April 2004 in the case of a person in respect of whom, at a time—

(a)

during that period of incapacity, and

(b)

before that date,

both incapacity benefit and child tax credit were payable, if child tax credit has been payable in respect of him or her continuously since 5th April 2004 until that later time.

For the purposes of this Case “period of incapacity” shall be construed in accordance with section 30C of the 1992 Act (incapacity benefit: days and periods of incapacity for work)(1) but disregarding subsections (5) and (5A) of that section.”.

(1)

Section 30C was inserted by section 3(1) of the Social Security (Incapacity for Work) Act 1994 (c. 19). Subsections (5) and (5A) were substituted by paragraphs 24 and 25 of Schedule 3 to the 2002 Act.