Regulation 10 Meaning of “dependant”
An individual (“person A”) is to be regarded as the dependant of another individual (“person B”) on a day only if—
person B has been awarded—
child tax credit or child benefit for the day in question (or for a period that includes that day); or
universal credit for—
the assessment period that includes the day in question; or
the assessment period that ended immediately before the assessment period mentioned in paragraph (aa) started; and
person A is recognised to be a dependant of person B in the terms of that award of assistance.
It is immaterial for the purpose of this regulation that the award of assistance to person B does not include any amount in respect of person A due to a rule that restricts the number of dependants in respect of whom person B can be given that type of assistance.