介绍性文本1.引文，生效日期和效力2.解释3.某人对儿童或符合资格的青年人负有或不负有责任的情况1.1.规则11.2.本规则受规则2至4.2.1.规则2（竞合求偿）2.2.该儿童或符合资格的青年人应被视为.3.1.规则34.1.规则44.年满十六岁儿童仍然是儿童；最高年龄和规定条件的合格儿童；6.儿童或合格年轻人死亡后享有儿童税收抵免的权利。7.确定一个人或个人有权享受儿童税收抵免的最高比率。8.残疾或严重残疾儿童的规定条件符合条件的年轻人签名说明

Introductory Text1.Citation, commencement and effect2.Interpretation3.Circumstances in which a person is or is not responsible for a child or qualifying young person1.1.Rule 11.2.This Rule is subject to Rules 2 to 4.2.1.Rule 2 (Competing claims)2.2.The child or qualifying young person shall be treated as.3.1.Rule 34.1.Rule 44.Period for which a person who attains the age of sixteen remains a child5.Maximum age and prescribed conditions for a qualifying young person6.Entitlement to child tax credit after death of child or qualifying young person7.Determination of the maximum rate at which a person or persons may be entitled to child tax credit8.Prescribed conditions for a disabled or severely disabled child or qualifying young personSignatureExplanatory Note