SCHEDULES

Section 140(2).

SCHEDULE 9 N.I. Exclusions from Entitlement to Child Benefit

Children in detention, care, etc. N.I.

1 (1) Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week if in that week the child— N.I.

(a) is undergoing imprisonment or detention in a young offenders centre;

(b) is authorised under [F1 the Criminal Justice (Children) (Northern Ireland) Order 1998] to be detained in a [F2 juvenile justice centre, and is not out under supervision];

(c) is liable to be detained by virtue of [F3 Article 45 of the Criminal Justice (Children) (Northern Ireland) Order 1998] and is not discharged on licence;

(d) is the subject of an order under that [F4 Order of 1998] committing him to custody in any place to which he may be committed on remand;

F5 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) is—

(i) in the care of the Department; or

(ii) the subject of a parental rights order under section 104 of that Act of 1968,

in such circumstances as may be prescribed.

(2) In sub-paragraph (1) above the reference to a child in the care of the Department includes a reference to a child in the care of a Health and Social Services Board.

Textual Amendments

F1 Words in Sch. 9 para. 1(1)(b) substituted (31.1.1999) by S.I. 1998/1504 (N.I. 9), art. 65(1), Sch. 5 para. 40(a)(i); S.R. 1999/25, art. 2(c)

F2 Words in Sch. 9 para. 1(1)(b) substituted (31.1.1999) by S.I. 1998/1504 (N.I. 9), art. 65(1), Sch. 5 para. 40(a)(ii); S.R. 1999/25, art. 2(c)

F3 Words in Sch. 9 para. 1(1)(c) substituted (31.1.1999) by S.I. 1998/1504 (N.I. 9), art. 65(1), Sch. 5 para. 40(b); S.R. 1999/25, art. 2(c)

F4 Words in Sch. 9 para. 1(1)(d) substituted (31.1.1999) by S.I. 1998/1504 (N.I. 9), art. 65(1), Sch. 5 para. 40(c); S.R. 1999/25, art. 2(c)

F5 Sch. 9 para. 1(1)(e) repealed (31.1.1999) by S.I. 1998/1504 (N.I. 9), art. 65(2), Sch. 6; S.R. 1999/25, art. 2(d)

Employed trainees, etc. N.I.

2 (1) No person shall be entitled to child benefit by virtue of section 138(1)(c) above in respect of a child if the education in question is received by that child by virtue of his employment or of any office held by him. N.I.

(2) Regulations may specify the circumstances in which a child is or is not to be treated as receiving education as mentioned in sub-paragraph (1) above.

Married children N.I.

3 N.I. Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child who is married.

Persons exempt from tax N.I.

4 N.I. Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child if either that person or such other person as may be prescribed is exempt from tax under such provisions as may be prescribed.

Children entitled to severe disablement allowance N.I.

5 Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week in which the child is entitled to a severe disablement allowance.