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(1)The absolute low income target is that less than 5% of children who live in qualifying households live in households falling within the relevant income group.
(2)For the purposes of this section, a household falls within the relevant income group, in relation to a financial year, if its equivalised net income for the financial year is less than 60% of the adjusted base amount.
(3)“The adjusted base amount”, in relation to a financial year, is the base amount adjusted in a prescribed manner to take account of changes in the value of money since the base year.
(4)In this section—
“the base amount” means the amount of median equivalised net household income for the base year;
“the base year” means the financial year beginning with 1 April 2010.
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