(1) In this section -

''dependent person'', in relation to a qualifying claimant, means a person (other than the spouse or civil partner of the qualifying claimant) who, subject to subsection (3), resides with that qualifying claimant and who is -

(a) a child in respect of whom either the qualifying claimant or his or her spouse or civil partner is, at any time in a year of assessment, in receipt of child benefit under Part 4 of the Social Welfare Consolidation Act 2005, or

(b) an individual who, at any time during a year of assessment, is of the age of 65 years or over, or

(c) an individual who is permanently incapacitated by reason of mental or physical infirmity;

''qualifying claimant'', in relation to a year of assessment, means an individual -

(a) who is assessed to tax for that year in accordance with section 1017 or 1031C, and