10.—(1) In a case where the applicant is a person who satisfies at least one of the conditions set out in sub-paragraph (2), and the applicant’s net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of the applicant’s earnings that falls to be disregarded under this Schedule is to be increased by £17.10.
(2) The conditions of this sub-paragraph are that—
(a)the applicant, or if the applicant has a partner, either the applicant or the applicant’s partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) applies; or
(b)the applicant—
(i)is, or any partner of the applicant’s is, aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or
(ii)if the applicant is a member of a couple—
(aa)at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and
(bb)the applicant’s applicable amount includes a family premium under paragraph 3 of Schedule 2; or
(iii)is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or
(iv)is, or if the applicant has a partner, one of them is, engaged in remunerative work for on average not less than 16 hours per week and paragraph 5(1) is satisfied in respect of that person.
(3) The following are the amounts referred to in sub-paragraph (1)—
(a)any amount disregarded under this Schedule;
(b)the amount of child care charges calculated as deductible under paragraph 18(1)(c) of Schedule 1 (calculation of income on a weekly basis: pensioners); and
(c)£17.10.
(4) The provisions of regulation 10 (remunerative work) are to apply in determining whether or not a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in sub-paragraph (1) of that regulation was a reference to 30 hours.