PART 2Interpretation
Expressions about inter-personal relationships
Meaning of “dependant”10.
(1)
An individual (“person A”) is to be regarded as the dependant of another individual (“person B”) on a day only if—
(a)
person B has been awarded—
(i)
child tax credit or child benefit for the day in question (or for a period that includes that day); or
(ii)
universal credit for—
(aa)
the assessment period that includes the day in question; or
(bb)
the assessment period that ended immediately before the assessment period mentioned in paragraph (aa) started; and
(b)
person A is recognised to be a dependant of person B in the terms of that award of assistance.
(2)
It is immaterial for the purpose of this regulation that the award of assistance to person B does not include any amount in respect of person A due to a rule that restricts the number of dependants in respect of whom person B can be given that type of assistance.