Tax Credits Act 2002, Section 9(3B)

The Child Tax Credit Regulations 2002, Reg.11.(1)(a)(b)(2)(a)(b)(c)

Note: Please make sure you have read TCTM02283 before reading any further.

A child or young person ‘A’ will receive an individual child element if they are the third or subsequent child and they have been

Placed for adoption with the claimant or either or both of the joint claimants

or

Adopted by the claimant, or either or both of the joint claimants, in accordance with the

Adoption and Children Act 2002 (for England and Wales)

Adoption and Children (Scotland) Act 2007

or

Adoption (Northern Ireland) Order 1987

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