18. In regulation 140(5)(a)(1) (meaning of “person in hardship”) for the words after “Schedule 1 or” to the end of that sub-paragraph there shall be substituted the words “an element of child tax credit in respect of a child or young person who is disabled or severely disabled within the meaning of regulation 8 of the Child Tax Credit Regulations 2002(2)”.
The relevant amending instruments are S.I. 1996/1516 and 1999/2860.