The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008

Amendment of the Child Tax Credit Regulations 2002

10.—(1) Regulation 5 (maximum age and prescribed conditions for a qualifying young person)(1) is amended as follows.

(2) In paragraph (3)—

(a) in sub-paragraph (ab) for “to him by virtue of his employment or any office held by him” substitute “by means of a contract of employment”;

(b) in sub-paragraph (b)(ii) for “the Careers Service, the Connexions Service or the Department for Employment and Learning” substitute “a qualifying body”.

(3) In paragraph (5) for the words from the beginning of the paragraph to the end of sub-paragraph (b) substitute—

“(5) For the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if full-time education is received by that person by undertaking a course—

(a) at a school or college, or

(b) where that person has been receiving that education prior to attaining the age of sixteen, elsewhere, if approved by the Board, ”.

(1)

Regulation 5 was relevantly amended by S.I. 2003/738, S.I. 2006/222 and S.I. 2007/2151.