C1

C1

Part IX Child Benefit

142F1“Child” and “qualifying young person”

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.