(1)The entitlement of the person or persons by whom a claim for child tax credit has been made is dependent on him, or either or both of them, being responsible for one or more children or qualifying young persons.
(2)Regulations may make provision for the purposes of child tax credit as to the circumstances in which a person is or is not responsible for a child or qualifying young person.
(3)For the purposes of this Part a person is a child if he has not attained the age of sixteen; but regulations may make provision for a person who has attained that age to remain a child for the purposes of this Part after attaining that age for a prescribed period or until a prescribed date.
(4)In this Part “qualifying young person” means a person, other than a child, who—
(a)has not attained such age (greater than sixteen) as is prescribed, and
(b)satisfies prescribed conditions.
(5)Circumstances may be prescribed in which a person is to be entitled to child tax credit for a prescribed period in respect of a child or qualifying young person who has died.
(1)The maximum rate at which a person or persons may be entitled to child tax credit is to be determined in the prescribed manner.
(2)The prescribed manner of determination must involve the inclusion of—
(a)an element which is to be included in the case of all persons entitled to child tax credit, and
(b)an element in respect of each child or qualifying young person for whom the person is, or either or both of them is or are, responsible.
(3)The element specified in paragraph (a) of subsection (2) is to be known as the family element of child tax credit and that specified in paragraph (b) of that subsection is to be known as the individual element of child tax credit.
(4)The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.
(5)The prescribed manner of determination—
(a)may include provision for the amount of the family element of child tax credit to vary according to the age of any of the children or qualifying young persons or according to any such other factors as may be prescribed,
(b)may include provision for the amount of the individual element of child tax credit to vary according to the age of the child or qualifying young person or according to any such other factors as may be prescribed, and
(c)must include provision for the amount of the individual element of child tax credit to be increased in the case of a child or qualifying young person who is disabled and to be further increased in the case of a child or qualifying young person who is severely disabled.
(6)A child or qualifying young person is disabled, or severely disabled, for the purposes of this section only if—
(a)he satisfies prescribed conditions, or
(b)prescribed conditions exist in relation to him.
(7)If, in accordance with regulations under section 8(2), more than one claimant may be entitled to child tax credit in respect of the same child or qualifying young person, the prescribed manner of determination may include provision for the amount of any element of child tax credit included in the case of any one or more of them to be less than it would be if only one claimant were so entitled.
(8)“Claimant” means—
(a)in the case of a single claim, the person who makes the claim, and
(b)in the case of a joint claim, the persons who make the claim.