3.—(1) For the purposes of section 7(1)(b) of the 2006 Act, a young child is of a prescribed description if the young child meets the conditions in paragraphs (2) or (3).
(2) The condition is that the young child—
(a)has attained the age of two years at the start of the term beginning on or following the date in paragraph (4); and
(b)is an eligible child on or after the date in paragraph (4) applicable to the child in question.
(3) The condition is that the young child has attained the age of three years at the start of the term beginning on or following the date in paragraph (4).
(4) The date is—
(a)in the case of a child who was born in the period 1st January to 31st March, 1st April following the child’s birthday;
(b)in the case of a child who was born in the period 1st April to 31st August, 1st September following the child’s birthday;
(c)in the case of a child who was born in the period 1st September to 31st December, 1st January following the child’s birthday.