The Tax Credits (Miscellaneous Amendments) Regulations 2012

Amendment of the Child Tax Credit Regulations 2002: 16-year olds, etc

4.—(1) This regulation amends the Child Tax Credit Regulations 2002(1) as follows.

(2) In regulation 2(1), for the definition of “placing for adoption”, it substitutes—

““placing for adoption” means placing for adoption in accordance with—

(a)

the Adoption Agencies Regulations 2005(2),

(b)

the Adoption Agencies (Wales) Regulations 2005(3),

(c)

the Adoption Agencies (Scotland) Regulations 2009(4), or

(d)

the Adoption Agencies Regulations (Northern Ireland) 1989(5);”.

(3) In the following places in Rule 4.1 of regulation 3, after “under”, it inserts: “section 22C(10)(6) or”—

(a) in sub-paragraph (i) in Case A;

(b) in Case B.

(4) In regulation 4—

(a) for “A” at the beginning of paragraph (1), it substitutes: “Subject to paragraph (1A), a”;

(b) after paragraph (1), it inserts—

“(1A) A person who attains the age of sixteen on 31st August is a qualifying young person from the date on which that person attained that age.”;

(c) after paragraph (2), it inserts—

“(2A) Paragraph (1A) is subject to regulation 5.”.

(1)

S.I. 2002/2007, amended by S.I. 2008/2169; there are other amending instruments but none is relevant.

(2)

S.I. 2005/289, to which there are amendments not relevant to these Regulations.

(3)

S.I. 2005/1313 (W. 95), to which there are amendments not relevant to these Regulations.

(4)

S.S.I. 2009/154, to which there are amendments not relevant to these Regulations.

(5)

S.I. 1989/253, to which there are amendments not relevant to these Regulations.

(6)

Section 22C(10) of the Children Act 1989 (c. 41) was inserted by section 8(1) of the Children and Young Persons Act 2008 (c. 23).