[F1Period for which a person who attains the age of sixteen is a qualifying young personU.K.
4.—(1) [F2Subject to paragraph (1A), a] person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date.
[F3(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.]
(2) Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation.]
[F4(2A) Paragraph (1A) is subject to regulation 5.]
Textual Amendments
F1Reg. 4 substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 9(1)
F2Words in reg. 4(1) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 4(4)(a)
F3Reg. 4(1A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 4(4)(b)
F4Reg. 4(2A) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 4(4)(c)