(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
(b) who, or whose spouse or civil partner (in this section referred to as the "carer spouse" or "carer civil partner") is engaged during that year in cari
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