The Child Tax Credit (Amendment) Regulations 2018
These Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the principal Regulations”) and the Tax Credit (Polygamous Marriages) Regulations 2003 (S.I. 2003/742). Regulation 7(2A) of the principal Regulations sets 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 to A in accordance with regulation 9. The exceptions include where A has been adopted by the claimant (regulation 11) or where the claimant is a non-parental carer in relation to A (regulation 12).