[F1138“Child” and “qualifying young person”N.I.
(1)For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
(2)In this Part of this Act “qualifying young person” means a person, other than a child, who —
(a)has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
(b)satisfies conditions so prescribed.]
Textual Amendments
F1S. 138 substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by Child Benefit Act 2005 (c. 6), ss. 2(2), 6
Modifications etc. (not altering text)
C1S. 138 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 15
C2S. 138 applied (with modifications) (1.4.2007) by The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203), regs. 1(1), 15