The Tax Credits (Miscellaneous Amendments) Regulations 2024
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2 Amendment of the Child Tax Credit Regulations 2002
(1) The Child Tax Credit Regulations 2002 are amended as follows. (2) In regulation 8 (prescribed conditions for a disabled or severely disabled child or qualifying young person)— (a) in paragraph (2)(e) after “Social Security (Scotland) Act 2018” insert “, or would be so payable but for a reduction because that person is undergoing medical or other treatment as an in-patient at a hospital or similar institution”, and (b) in paragraph (6) after “in respect of that person” insert “, or would be so payable but for a reduction because that person is undergoing medical or other treatment as an in-patient at a hospital or similar institution”.
2 Amendment of the Child Tax Credit Regulations 2002
(1) The Child Tax Credit Regulations 2002 are amended as follows. (2) In regulation 8 (prescribed conditions for a disabled or severely disabled child or qualifying young person)— (a) in paragraph (2)(e) after “Social Security (Scotland) Act 2018” insert “, or would be so payable but for a reduction because that person is undergoing medical or other treatment as an in-patient at a hospital or similar institution”, and (b) in paragraph (6) after “in respect of that person” insert “, or would be so payable but for a reduction because that person is undergoing medical or other treatment as an in-patient at a hospital or similar institution”.
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