Social Security Contributions and Benefits Act 1992 (c. 4)

Modifications etc. (not altering text)

C1 Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

Part IX E+W+S Child Benefit

[F1 146 Presence in Great Britain E+W+S

(1) No child benefit shall be payable in respect of a child [F2 or 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 [F3 any] person is to be treated for the purposes of [F4 subsection (1) or (2) above] as being, or as not being, in Great Britain.]

Textual Amendments

F1 S. 146 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 56(1), 61; S.I. 2003/392, art. 2 (with art. 3)

F2 Words in s. 146(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(2)

F3 Word in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(a)

F4 Words in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(b)