[F1142“Child” and “qualifying young person”E+W+S
(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. 142 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. 1(2), 6