76. The prescribed condition for the purposes of section 55(1) of the 1991 Act(1) (that is the condition that must be satisfied if a person who has attained the age of 16 but not the age of 20 is to fall with the meaning of “child”) is that the person is a qualifying young person as defined in section 142(2) of the Social Security Contributions and Benefits Act 1992(2).
Section 55 was substituted by section 42 of the 2008 Act.
1992 c. 4. Section 142 defines the terms “child” and “qualifying young person” for the purposes of entitlement to child benefit. A child is a person under 16 and a qualifying young person is a person aged 16 or over who satisfies conditions in regulations made by Her Majesty’s Treasury. The relevant regulations are S.I.2006/223 amended by S.I. 2007/2150, 2008/1879 and 2009/3268.