3(1)  This regulation has effect in relation to payments of–

(a)child tax credit; and

(b)any child care element of working tax credit.

3(2)  Subject to regulation 5, the member of a couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

3(3)  The member of a couple prescribed by this paragraph is–

(a)where the couple are for the time being resident at the same address–

(i)the member who is identified by both members of the couple as the main carer;

(ii)in default of a member being so identified, the member who appears to the Commissioners to be the main carer; and

(b)where–

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