3(1) For the purposes of child tax credit the circumstances in which a person is or is not responsible for a child or qualifying young person shall be determined in accordance with the following Rules.
1.1. A person shall be treated as responsible for a child or qualifying young person who is normally living with him (the “normally living with test”).
1.2. This Rule is subject to Rules 2 to 4.
Rule 2 (Competing claims)
2.1. This Rule applies where–
(a)a child or qualifying young person normally lives with two or more persons in–