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SCHEDULES

Section 140(2).

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

Children [F1and qualifying young persons] in detention, care, etc.N.I.

Textual Amendments

F1Words in Sch. 9 para. 1 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(2)

1(1)Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [F2or qualifying young person] for any week if in that week the child [F2or qualifying young person]N.I.

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

(b)is authorised under [F3the Criminal Justice (Children) (Northern Ireland) Order 1998] to be detained in a [F4juvenile justice centre, and is not out under supervision];

(c)is liable to be detained by virtue of [F5Article 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 [F6Order of 1998] committing him to custody in any place to which he may be committed on remand;

F7(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 [F8or qualifying young person] in the care of the Department includes a reference to a child [F8or qualifying young person] in the care of a Health and Social Services Board.

F9...N.I.

Textual Amendments

F102N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Married children [F11and qualifying young persons] N.I.

Textual Amendments

F11Words in Sch. 9 para. 3 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(4)

3N.I.Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [F12or qualifying young person] who is married [F13or is a civil partner].

Persons exempt from taxN.I.

F144N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14Sch. 9 para. 4 repealed (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 57(b), 61, Sch. 6; S.I. 2003/392, art. 2

Children entitled to severe disablement allowanceN.I.

F155N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 9 para. 5 repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV; S.R. 2000/332, art. 2(3)(g)(4)(5) (subject to saving in art. 4 of that S.R.)