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Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

7.  In regulation 27(1)—

(a)in paragraph (1) for “, (2A) and” substitute “to”;

(b)after paragraph (2A) insert—

(2B) The circumstances prescribed by this paragraph are those where a child is expected to become a qualifying young person for the purposes of Part 1 of the Act..

(1)

Regulation 27 was amended by regulation 5 of S.I. 2003/723.