TCTM02213 | Entitlement: CTC entitlement:
From HM Revenue & Customs · Tax Credits Technical Manual
Qualifying young person with a child of their own
The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case D
A qualifying young person shall be treated as not being the responsibility of any person during any period in which the qualifying young person is awarded CTC in his or her own right in respect of their own child.