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Child tax credit extended for non-parental carers

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The Child Tax Credit (Amendment) Regulations, SI 2018/1130, ensure that a family can receive child tax credit for up to two further children, even if there are already children in the household who are adopted or cared for under a non-parental arrangement. The regulations also provide for the changes to apply to polygamous marriages.

These regulations come into force on 28 November 2018.