PART 3Determinations as to qualifying children of working parents

Effect of declaration

Period for which declaration has effect25.

(1)

A declaration in respect of a young child has effect for three months beginning with—

(a)

the day on which the young child is determined to be a qualifying child of working parents, or

(b)

if the declaration was made in accordance with regulation 20(a) (which provides for anticipatory declarations), the day on which the young child meets the description in regulation 13.

(2)

Despite paragraph (1), the Commissioners may, if they consider it appropriate, vary the period for which a declaration has effect—

(a)

by no more than two months to align the period with—

(i)

any entitlement period relating to the child in respect of whom the declaration was made,

(ii)

the period for which any declaration relating to another child has effect, or

(iii)

any entitlement period relating to another child, or

(b)

by no more than one month for any other reason.

(3)

This regulation is subject to regulation 26 (when parallel declaration ceases to have effect).

(4)

In this regulation—

“another child” means—

(a)

another child of the parent of the young child in respect of whom the declaration was made, or

(b)

a child of the partner of that parent;

“entitlement period” means a period determined in accordance with section 5 of the Childcare Payments Act 201455 (which relates to the receipt of money towards childcare costs).