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[F1Provision in relation to entitlement to child benefit for the purposes of a widowed parent’s allowance

16ZA.—(1) For the purpose only of determining whether a man or a woman who has been widowed (“the surviving spouse”) [F2or whose civil partner has died (“surviving civil partner”)] satisfies the requirements of subsection (2)(a) of section 39A of the Social Security Contributions and Benefits Act 1992 (“the 1992 Act”)—

(a)a person shall be treated for the purposes of subsection (3) (b) or (c) of that section as having been entitled to child benefit in respect of a child [F3or qualifying young person] where that person would have been so entitled had—

(i)that child [F4or qualifying young person] not been absent from Great Britain, and

(ii)a claim for child benefit been made in respect of the child [F5or qualifying young person] in the manner prescribed under section 13 of the Social Security Administration Act 1992; and

(b)the surviving spouse [F6or surviving civil partner] shall be treated, for the purposes of subsection (2)(a) of section 39A, as entitled to child benefit in respect of the child [F5or qualifying young person] who, by virtue of sub-paragraph (a) above, falls within subsection (3) of that section.

(2) In determining whether a surviving spouse [F7or surviving civil partner] who has been more than once married [F8, has formed more than one civil partnership, or who has been both married and formed a civil partnership] and who was not residing with the deceased spouse [F9or, as the case may be, the deceased civil partner] immediately before his or her death is entitled to a widowed parent’s allowance under section 39A of the 1992 Act, the deceased spouse [F10or deceased civil partner] shall, for the purposes of subsection (3)(b) of that section, be treated as having been entitled to child benefit in respect of any child [F11or qualifying young person] in respect of whom—

(a)a previous spouse [F12or civil partner] of that surviving spouse [F12or civil partner] by a marriage [F13or, as the case may be, by the formation of a civil partnership] which ended with that previous spouse’s [F14or previous civil partner's] death was, immediately before his or her death, entitled or treated as entitled to child benefit; and

(b)that surviving spouse [F15or civil partner] was entitled or treated as entitled to child benefit immediately before the death of the deceased spouse [F15or civil partner].]

Textual Amendments