time”) during a period of incapacity for work which began before 6th April 2004 in the case of a person in respect of whom, at a time— (a) during that period of incapacity, and (b) before that date, both incapacity benefit and child tax credit were payable, if child tax credit has been payable in respect of him or her continuously since 5th April 2004 until that later time. For the purposes of this Case of “period incapacity” shall be construed in accordance with section 30C of the 1992 Act (incapacity benefit: days and periods of incapacity for work) but disregarding subsections (5) and (5A) of that section.]1 the …5 qualifying young person claims and [Case receives F working tax credit in his or her own right (whether alone
time”) during a period of incapacity for work which began before 6th April 2004 in the case of a person in respect of whom, at a time— (a) during that period of incapacity, and (b) before that date, both incapacity benefit and child tax credit were payable, if child tax credit has been payable in respect of him or her continuously since 5th April 2004 until that later time. For the purposes of this Case “period of incapacity” shall be construed in accordance with section 30C of the 1992 Act (incapacity benefit: days and periods of incapacity for work) but disregarding subsections (5) and (5A) of that section.]1 [Case F …5 the qualifying young person claims and receives working tax credit in his or her own right (whether alone
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