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2.1. This Rule applies where—
(a)a child or qualifying young person normally lives with two or more persons in—
(i)different households, or
(ii)the same household, where those persons are not limited to the members of a married couple or unmarried couple, or
(iii)a combination of (i) and (ii), and
(b)two or more of those persons make separate claims (that is, not a single joint claim made by a married couple or unmarried couple) for child tax credit in respect of the child or qualifying young person.
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