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

Amendment of the Child Tax Credit Regulations 2002

7.—(1) Regulation 2(1) (interpretation) is amended as follows.

(2) In the definition of “child” omit “or who falls within the terms of regulation 4”.

(3) After the definition of “the family element of child tax credit” and “the individual element of child tax credit” insert—

““full-time education” means education received by a person attending a course of education where, in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds or exceeds on average 12 hours a week in normal term-time, and shall include gaps between the ending of one course and the commencement of another, where the person is enrolled on and commences the latter course;”.

(4) After the definition of “placing for adoption” insert—

““qualifying body” means–

(a)

the Careers Service or Connexions Service;

(b)

the Ministry of Defence;

(c)

in Northern Ireland, the Department for Employment and Learning or an Education and Library Board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986(1); or

(d)

for the purposes of applying Council Regulation (EEC) No. 1408/71(2), any corresponding body in another member state;”.

(5) Omit the definition of “recognised educational establishment”.

(1)

S.I. 1986/594 (N.I.3). Article 3 was amended by Schedule 9 to S.I. 1989/2406 (N.I.20).

(2)

OJ No. L149, 5.7.1971.