Thanks Andy. My thinking, and my argument if it becomes necessary, is this.
TCA s3 defines an unmarried couple as "a man and a woman living together" etc. TCA s8 defines a child as someone who has not reached the age of sixteen, but provides for regulations to allow someone who has reached that age to remain a child for a period (in practice, while still at school). There is no definition of a woman.
Therefore, since she is by definition a child she cannot be a woman for the purposes of the Act; and if she is not a woman they are not an unmarried couple. It would follow that if she lives with him and he is maintaining her he is "responsible for" her and therefore eligible for WTC as well as CTC. Wouldn't it?
A similar argument works, I think, if she remains in education after she is 17 and a "qualifying young person".
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