(1)       For the purposes of this section-

 

‘child’ means a person’s child or child of his or her spouse who was alive during any portion of the year of assessment, and who on the last day of the year of assessment-

 

(a)     was unmarried and was not or would not, had he or she lived, have been-

 

(i)      over the age of 18 years;

(ii)     over the age of 21 years and was wholly or partially dependent for maintenance upon the person and has not become liable fo the payment of normal tax in respect of such year; or

(iii)    over the age of 26 years and was wholly or partially dependent for maintenance upon the person and has not become liable for the payment of normal tax in respect of such year and was a full-time student at an educational institution of a public character; or

 

(b)     in the case of any other child, was incapacitated by a disability from maintaining himself or herself and was wholly or partially dependent for maintenance upon the person and has not become liable for the payment of normal tax in respect of that year;