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Paragraph 2

Original text. Later amendments are not shown.

In paragraph 1—

(a)

“qualifying child” means, in relation to a person in receipt of an allowance, income support or working tax credit, a child who ordinarily resides with that person and who—

(i)

is under the age of 16; or

(ii)

is 16 or over but under the age of 20 and in full-time education (other than higher education within the meaning of section 579(1) of the Education Act 1996f1);

(b)

“qualifying component” means—

(i)

child tax credit which includes a disability or severe disability element;

(ii)

a disabled child premium;

(iii)

a disability premium, enhanced disability premium or severe disability premium; or

(iv)

a pensioner premium, higher pensioner premium or enhanced pensioner premium;

(c)

“parental responsibility” has the same meaning as in section 3 of the Children Act 1989f2.

Annotations

Footnotes

f1

1996 c.56.

f2

1989 c.41.