The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014

Amendment of the Child Tax Credit Regulations 2002

3.—(1) The Child Tax Credit Regulations 2002(1) are amended as follows.

(2) In regulation 2(1) (interpretation)—

(a) in the definition of “advanced education” omit the words “full-time education for the purposes of”,

(b) omit the definition of “full-time education”.

(3) After regulation 5(5) (maximum age and prescribed conditions for a qualifying young person), insert—

“(5A) If paragraph (5) does not apply, then for the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if that person is being provided with “appropriate full-time education” in England within section 4 (appropriate full-time education or training) of the Education and Skills Act 2008(2).”.

(1)

S.I. 2002/2007; relevant amending instruments are S.I. 2003/2815, 2006/222, 2007/2151, 2008/2169.

(2)

2008 c. 25. There are no relevant amendments to this section. Regulation 3 of the Duty to Participate in Education or Training (Miscellaneous Provisions) Regulations 2013 (S.I. 2013/1205) provides particular types of education that will be treated as full-time for the purposes of section 4 of the 2008 Act.