118ZZVBChildren in respect of whom ETR payment is payable

118ZZVB Children in respect of whom ETR payment is payable

If a person is eligible under section 118ZZVA for ETR payment, each of the following is an eligible child in relation to the person: (a) if the person is eligible under subsection 118ZZVA(1)—the student, or each student, covered by paragraphs 118ZZVA(1)(a), (c), (d) and (e); (b) if the person is eligible under subsection 118ZZVA(2)—the student, or each student, covered by paragraphs 118ZZVA(2)(a), (c), (d) and (e).