14. On any day class B consists of any person who is a pensioner—
(a)who is for that day liable to pay council tax in respect of a dwelling of which he is a resident;
(b)who, subject to paragraph 19 (periods of absence from a dwelling), is not absent from the dwelling throughout the day;
(c)in respect of whom a maximum council tax reduction amount can be calculated;
(d)who does not fall within a class of person not entitled to a reduction under this scheme;
(e)whose income for the relevant week is greater than his applicable amount;
(f)in respect of whom amount A exceeds amount B where—
(i)amount A is the maximum council tax reduction in respect of the day in the applicant’s case; and
(ii)amount B is 2 6/7 per cent of the difference between his income for the relevant week and his applicable amount, and
(g)who has made an application.