SI 2018/1130 - The Child Tax Credit (Amendment) Regulations 2018
Released 5 November 2018
SI 2018/1130 amends SI 2002/2007 and SI 2003/742 to amend the restriction for claims for third and subsequent children from 28 November 2018.
The Child Tax Credit (Amendment) Regulations 2018 amend the Child Tax Credit Regulations 2002 (SI 2002/2007) (the principal Regulations) and the Tax Credit (Polygamous Marriages) Regulations 2003 (SI 2003/742). The principal Regulations set out the general rule that an award of child tax credit (CTC) must not include the individual element of that tax credit in respect of a third or subsequent child or qualifying young person born on or after 6 April 2017 (A) unless an exception applies. The amendments provide further circumstances in which the individual element of CTC can be paid in respect of A, make consequential amendments to simplify the rule that a claimant is always able to claim the individual element of child tax credit for the first two children or qualifying young persons, and make consequential amendments to SI 2003/742 in cases where there are polygamous units. The regulations come into force on 28 November 2018.