SCHEDULES

SCHEDULE 9 Exclusions from entitlement to child benefit

Children and qualifying young persons in detention, care, etc.

1

Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child F1or qualifying young person for any week if in that week the child F2or qualifying young person—

(a)

is undergoing imprisonment or detention in legal custody;

F3(b)

is subject to a compulsory supervision order (within the meaning of section 83 of the Children’s Hearings (Scotland) Act 2011) and is residing in a residential establishment (within the meaning of section 202(1) of that Act); or

(c)

is in the care of a local authority in such circumstances as may be prescribed.