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7. In regulation 12 (amounts of payments), after paragraph (4)(1) insert—
“(5) Paragraph (6) applies where the United Kingdom is competent to pay family benefits in accordance with Article 39 of the Reciprocal Agreement with Ireland.
(6) Where Article 41(2) of the Reciprocal Agreement with Ireland applies, in the event that primary competence for payment of family benefits changes during a month, child tax credit will be paid for the remainder of that month.
(7) For the purposes of paragraph (6), primary competence is to be determined in accordance with Article 39 of the Reciprocal Agreement with Ireland.
(8) In paragraphs (5) to (7)—
(a)“family benefits” has the meaning as set out in Article 3(1)(x) of the Reciprocal Agreement with Ireland; and
(b)“the Reciprocal Agreement with Ireland” means the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.”.
Paragraph (4) of regulation 12 was substituted by regulation 5 of S.I. 2008/604.
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