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3. In paragraph 1—
(a)“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;
(b)whether a person is responsible for a qualifying child is to be determined in accordance with regulation 3 of the Child Tax Credit Regulations 2002(1).
Regulation 3 was amended by S.I. 2004/762, regulation 2, S.I. 2005/2919, article 4, S.I. 2007/2151, regulations 2 and 3, S.I. 2008/2169, regulations 6 and 8, S.I. 2009/697, regulations 9 and 16, S.I. 2011/1740, article 2 and Schedule 1, S.I. 2012/848, regulation 4, S.I. 2013/1465, article 17 and Schedule 1.
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