(1) In this section -

''claimant'' means an individual whose spouse or civil partner dies in a year of assessment;

''qualifying child'', in relation to a claimant and a year of assessment, has the same meaning as in section 462B, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462B, and subsections (5), (6) and (7) of that section shall apply accordingly.

(2) Where a claimant proves, in relation to any of the 5 years of assessment immediately following the year of assessment in which the claimant's spouse or civil partner dies, that -

(a) he or she has not married, remarried, or entered into a civil partnership or a new civil partnership, before the commencement of the year, and

(b) a qualifying child is resident with him or her for the whole or part of the year,