Variation of relevant maximum: child ceasing to be qualifying child etc.U.K.
12.—(1) If a child ceases to be a qualifying child during an entitlement period, the relevant maximum for that entitlement period is determined in accordance with paragraph (3).
(2) If an award of tax credit terminates in accordance with section 30(3) (termination of tax credit awards) in a case within section 30(1)(b), the relevant maximum for an entitlement period is determined in accordance with paragraph (3) for the entitlement period in which the relevant day falls.
(3) The relevant maximum is determined by the formula—
where—
X is, in the case of a disabled child, £4,000, or in the case of any other child, £2,000;
in a case within paragraph (1), A is the number of days beginning on the first day of the entitlement period and ending on the day after the day on which the child ceases to be a qualifying child; or
in a case within paragraph (2), A is the number of days beginning on the relevant day and ending on the last day of the entitlement period; and
B is the total number of days in the entitlement period.
(4) In this regulation, “relevant day” has the meaning given in section 30.