Amendment of the Child Tax Credit Regulations 20029

1

For regulation 4 (period for which a person who attains the age of sixteen remains a child) substitute—

Period for which a person who attains the age of sixteen is a qualifying young person4

1

A person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date.

2

Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation.