Paragraph 5 F1
A person who is receiving child tax credit by virtue of an award which is based on an annual income not exceeding £16,190, and—
(a)
is in receipt of a qualifying component falling within paragraph (a) or (b) of the definition of “qualifying component” in Part 3; or
(b)
has parental responsibility for a child under the age of 5 who ordinarily resides with that person.
Annotations
Textual amendments
- F1
Sch. 2 Pt. 1 paras. 4, 5 substituted for Sch. 2 Pt. 1 para. 4 (11.3.2015) by The Warm Home Discount (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/652), regs. 1, 15(1)