Related Commentary  

7(1)  In the following paragraphs and in regulations 9 to 12 and 14–

(a)in the case of a single claim (but not a joint claim), the person making the claim is referred to as the “claimant”; and

(b)in the case of a joint claim, the members of the couple making the claim are referred to as the “joint claimants”.

7(2)  The maximum rate at which a claimant or joint claimants may be entitled to child tax credit shall be the aggregate of–

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