Paragraph 7

A person who is in receipt of child tax credit by virtue of an award which is based on an annual income not exceeding the relevant annual amount and—

(a)

has parental responsibilities for a child under the age of 5 who ordinarily resides with that person;

(b)

is in receipt of child tax credit which includes a disability element^f1; or

(c)

is in receipt of a disabled child premium.

Annotations

f1: See regulation 7(2)(c) of the Child Tax Credit Regulations 2002 (S.I. 2002/2007), as amended by S.I. 2017/387.