Tax Credits Act 2002, Section 9(3B)

The Child Tax Credit Regulations 2002, Reg.14.(1)(2)(3)(4)(5)(6)(7)

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

An exception can continue to apply to a child or qualifying young person ‘A’ if

No other exception applies in relation to A

and

The claimant, or at least one of the joint claimants, is A's step-parent (referred to as ‘C’ for the purposes of defining the relevant circumstances for the continuation of an exception)

and

One of the continuation exceptions applies:

Continuation of a CTC exception

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