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Part IX Child Benefit

146F1Presence in Great Britain

1

No child benefit shall be payable in respect of a child F2or qualifying young person for a week unless he is in Great Britain in that week.

2

No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

3

Circumstances may be prescribed in which F3any person is to be treated for the purposes of F4subsection (1) or (2) above as being, or as not being, in Great Britain.