The Child Tax Credit Regulations 2002 (Version in vigour from 2021-04-06 to )
Currency | Unapplied |
Coming into Force | 06 April 2021 |
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Rule 1
- (1.1.) A person shall be treated as responsible for a child or qualifying young person who is normally living with him (the “normally living with test”) .
- (1.2.) This Rule is subject to Rules 2 to 4.
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Rule 2 (Competing claims)
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(2.1.) This Rule applies where—
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(a) a child or qualifying young person normally lives with two or more persons in—
- (i) different households, or
- (ii) the same household, where those persons are not limited to the members of a ... couple, or
- (iii) a combination of (i) and (ii) , and
- (b) two or more of those persons make separate claims (that is, not a single joint claim made by a ... couple) for child tax credit in respect of the child or qualifying young person.
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(a) a child or qualifying young person normally lives with two or more persons in—
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(2.2.) The child or qualifying young person shall be treated as the responsibility of—
- (a) only one of those persons making such claims, and
- (b) whichever of them has (comparing between them) the main responsibility for him (the “main responsibility test”) ,
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(2.1.) This Rule applies where—
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Rule 3
- (3.1.) The persons mentioned in Rule 2.2. (other than the child or qualifying young person) may jointly elect as to which of them satisfies the main responsibility test for the child or qualifying young person, and in default of agreement the Board may determine that question on the information available to them at the time of their determination.
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Rule 4
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(4.1.) A child or qualifying young person shall be treated as not being the responsibility of any person during any period in which any of the following Cases applies.
, F101Parts 4 or 6 of the Social Services ...Case A The child or qualifying young person is provided with, or placed in, accommodation under Part III of the Children Act 1989
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(4.1.) A child or qualifying young person shall be treated as not being the responsibility of any person during any period in which any of the following Cases applies.
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