SolvedTCTM02212 | Entitlement: CTC entitlement: Custodial sentence
From HM Revenue & Customs · Tax Credits Technical Manual
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.