b

child tax credit or working tax credit under the Tax Credits Act 20023 where—

i

in the case of child tax credit, the applicant is in receipt of the family element as well as an amount of the individual element which is greater than zero following the operation of steps 1 to 6 in regulation 8 of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 20024, and for these purposes the expressions “the family element” and “the individual element” are to be construed in accordance with section 9(3) of that Act; or

ii

in the case of working tax credit, the relevant income is no more than £18,165 and for these purposes “relevant income” has the same meaning as in Part 1 of that Act;