Section 140(2).
SCHEDULE 9N.I. Exclusions from Entitlement to Child Benefit
Children [and qualifying young persons] 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 [or qualifying young person] for any week if in that week the child [or qualifying young person]—N.I.
(a)is undergoing imprisonment or detention in a young offenders centre;
(b)is authorised under [the Criminal Justice (Children) (Northern Ireland) Order 1998] to be detained in a [juvenile justice centre, and is not out under supervision];
(c)is liable to be detained by virtue of [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 [Order of 1998] committing him to custody in any place to which he may be committed on remand;
(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 [or qualifying young person] in the care of the Department includes a reference to a child [or qualifying young person] in the care of a Health and Social Services Board.
...N.I.
2N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Married children [and qualifying young persons] N.I.
3N.I.Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [or qualifying young person] who is married [or is a civil partner].
Persons exempt from taxN.I.
4N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Children entitled to severe disablement allowanceN.I.
5N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .