(1) Subject to this Act, a person shall be entitled to a dividend (in this Act referred to as 'back to work family dividend') where -
(a) on or after 5 January 2015, the person ceases to claim or ceases to be entitled to -
(i) jobseeker's benefit, jobseeker’s benefit (self-employed), jobseeker's allowance, a qualifying payment or a relevant payment, by reason of that person or, where appropriate, that person's spouse, civil partner or cohabitant -
(I) being in employment or self-employment, or
(II) commencing employment or self-employment within 4 weeks of the date on which that person ceased to claim or ceased to be entitled to the benefit, allowance or payment concerned,
or
(ii) one-parent family payment by reason of -
(I) that person being in employment or self-employment,
(II) that person commencing employment or self-employment within 4 weeks of the date on which he or she ceased to claim or ceased to be entitled to that payment,
(III) the youngest child having attained
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