- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
tax credits
Made
25th July 2007
Laid before Parliament
26th July 2007
Coming into force
16th August 2007
The Treasury, in exercise of the powers conferred by section 8(2) and (4) of the Tax Credits Act 2002(1), make the following Regulations:
1. These Regulations may be cited as the Child Tax Credit (Amendment) Regulations 2007 and shall come into force on 16th August 2007.
2. The Child Tax Credit Regulations 2002(2) shall be amended as follows.
3. In regulation 3 (circumstances in which a person is or is not responsible for a child or qualifying young person), in paragraph (1) –
(a)in Case A of Rule 4 omit the sentence beginning “This Case shall not apply”, and
(b)after Rule 4.1 insert –
“4.2. Where a child or qualifying young person is in residential accommodation referred to in regulation 9 of the Child Benefit (General) Regulations 2006(3) and in the circumstances prescribed in paragraphs (a) or (b) of that regulation, he shall be treated as being the responsibility of any person who was treated as being responsible for him immediately before he entered that accommodation.”
4. In regulation 5 (maximum age and prescribed conditions for a qualifying young person) –
(a)in paragraph (3)(ab), after “training” insert “, is enrolled or has been accepted to undertake such training,”;
(b)in paragraph (3A), at the end insert “, or he enrolled or was accepted to undertake that course before he attained that age”; and
(c)in paragraph (5), omit “, and shall include” to the end of the paragraph.
Frank Roy
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2007
(This note is not part of the Regulations)
These Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Regulations”).
Regulation 3 updates the reference to the Child Benefit (General) Regulations and clarifies the circumstances in which a person is responsible for a child or qualifying young person in prescribed residential accommodation.
Regulation 4 extends the definition of qualifying young person. The effect of this is to expand the group of persons in respect of whom child tax credit can be paid to include two further groups of persons. The first is those who are enrolled or have been accepted to undertake approved training not provided by virtue of their employment or any office held by them. The second is those who commenced a relevant course of education or training after they became 19 provided they were enrolled or accepted on that course before they attained that age. This extension renders part of regulation 5(5) of the Regulations superfluous and so is omitted.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is forseen.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: