Commentary on Sections Qualifying Children Section 14: Qualifying child
77.Section 14 allows regulations to define a qualifying child for the purposes of the scheme. The Government intends to make regulations providing that a qualifying child is one aged under 12 (or, in the case of a disabled child, under 17).
78.Regulations will provide a definition of ‘disabled child’. This will include, for example, a child for whom disability living allowance or personal independence payment is payable.
79.Subsection (2) provides that regulations made under this section can specify different definitions of a qualifying child to apply for different periods.