TCTM02212 - Entitlement: CTC entitlement: Custodial sentence

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case C

A child or qualifying young person cannot be treated as part of the family if they have been found guilty of an offence and sentenced to a custodial sentence by the courts and that sentence is either of no fixed duration as it is:

• For life,
• Without limit of time,
• Of detention during Her Majesty’s pleasure, or
• In Northern Ireland, of detention during the pleasure of the Secretary of State,

Or

• It is for a fixed duration that is for a term or period of more than four months.