Entitlement to child tax credit after death of child or qualifying young person U.K.

6.  If—

(a) a child or qualifying young person dies, and

(b) a person is (or would, if a claim had been made, have been) entitled to child tax credit in respect of the child or qualifying young person immediately before the death,

that person shall be entitled to child tax credit in respect of the child or qualifying young person for the period of eight weeks immediately following the death or, in the case of a qualifying young person, until the date on which he or she would have attained the age of [F1 twenty], if earlier.

Textual Amendments

F1 Word in reg. 6 substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 5

Modifications etc. (not altering text)

C1 Reg. 6 applied (for specified purposes and with effect in accordance with reg. 1 of the amending S.I., in force in so far as not already in force and with effect in accordance with reg. 1 of the amending S.I.) by The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005), regs. 1, 19(2)