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Child Tax Credit Regulations 2002

Consolidated Text As Enacted Cited authorities 66 Cited in Amendments 49 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2002/2007
Year2002
  • for the purpose of enabling claims to be made, on 1st August 2002;
  • for the purpose of enabling awards to be made, on 1st January 2003; and
  • for all other purposes on 6th April 2003;
    • (1) In these Regulations, unless the context otherwise requires—(2) In the application of these Regulations to Northern Ireland, a reference to a provision of an enactment which applies only to Great Britain or England and Wales, shall be construed, so far as necessary, as including a reference to the corresponding enactment applying to Northern Ireland.(1) For the purposes of child tax credit the circumstances in which a person is or is not responsible for a child or qualifying young person shall be determined in accordance with the following Rules.
    • 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.
    • Rule 2 (Competing claims)
      • (2.1.) This Rule applies where—
        • (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.
      • (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”) ,
        subject to Rules 3 and 4.
    • 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.
    • Rule 4
      • (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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