(1)A child falls within this section in a financial year if the child lives in a household whose equivalised net income for the year is less than 60% of the amount of median equivalised net household income for the financial year beginning with 1 April 2010, adjusted to take account of changes in the value of money since that financial year.
(2)The Scottish Ministers may by regulations substitute a different date for the date mentioned for the time being in subsection (1).
(3)Regulations under subsection (2) are subject to the affirmative procedure.