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.

Rule 1

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–

(i)different households, or

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