http://www.legislation.gov.uk/uksi/2017/387/signature/made
The Child Tax Credit (Amendment) Regulations 2017
en
King's Printer of Acts of Parliament
2018-11-19
TAX CREDITS
Regulations 3 to 5 of these Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the 2002 Regulations”) to give effect to the following requirements of section 9 of the Tax Credits Act 2002 (c. 21) as amended by section 13 of the Welfare Reform and Work Act 2016 (c. 7) (“the amended section 9”) in relation to the determination of the maximum rate at which a person or persons may be entitled to child tax credit:the family element of child tax credit is no longer to be included where the only children or qualifying young persons for whom the person is (or persons are) responsible were born on or after 6th April 2017;a new disability element is to be included in respect of each child or qualifying young person who is disabled or severely disabled (instead of an increased amount of the individual element of child tax credit that has hitherto applied in such cases);the individual element of child tax credit is not to be included in respect of a child or qualifying young person born on or after 6th April 2017 unless the person is (or persons are) claiming it for no more than one other child or qualifying young person or an exception applies. As permitted by the amended section 9, these Regulations prescribe exceptions.
David EvennettRobert SymsTwo of the Lords Commissioners of Her Majesty’s Treasury