4(1)For the purposes of this Schedule, an individual is an “eligible person” on a particular day if—U.K.
(a)the individual meets one of the benefit entitlement conditions (see paragraphs 5, 6 and 8(1)(a)) on that day, and
(b)the individual meets the UK connection condition (see paragraph 7) on that day.
(2)Treasury regulations may make provision for an individual to be treated as an eligible person for purposes of this Schedule.
5(1)The first benefit entitlement condition is that—U.K.
(a)specified conditions relating to working tax credit are met in relation to the individual, and
(b)any other specified conditions are met in relation to the individual.
(2)In sub-paragraph (1) “specified” means specified in Treasury regulations.
6(1)The second benefit entitlement condition is that—U.K.
(a)specified conditions relating to universal credit are met in relation to the individual, and
(b)any other specified conditions are met in relation to the individual.
(2)Conditions specified under sub-paragraph (1)(b) may (in particular) be framed by reference to the single hourly rate for the time being prescribed under section 1(3) of the National Minimum Wage Age 1998.
(3)In sub-paragraph (1) “specified” means specified in Treasury regulations.
7(1)The individual meets the “UK connection condition” if the individual is in the United Kingdom.U.K.
(2)Treasury regulations may—
(a)specify circumstances in which a person is to be treated as being, or not being, in the United Kingdom;
(b)specify circumstances in which temporary absence from the United Kingdom is disregarded;
(c)modify the application of this Schedule, or regulations under it, in relation to persons of a description specified in the regulations who are treated as being in the United Kingdom for the purposes of this Schedule.
8(1)Treasury regulations may—U.K.
(a)specify benefit entitlement conditions other than those for the time being specified in paragraphs 5 and 6;
(b)make provision about deciding whether an individual is an eligible person.
(2)Regulations under sub-paragraph (1)(a) may (in particular) frame a benefit entitlement condition by reference to having a notice of eligibility issued by HMRC and, in that event, the regulations may make provision—
(a)requiring HMRC to issue such notices;
(b)about the effect of such notices;
(c)about the duration, expiry or withdrawal of such notices;
(d)otherwise in connection with such notices.