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—
(a)is undergoing imprisonment or detention in a young offenders centre;
(b)is authorised under—
(i)any provision of the M1Children and Young Persons Act (Northern Ireland) 1968; or
(ii)paragraph 7 of Schedule 13 to the M2Education and Libraries (Northern Ireland) Order 1986;
to be detained in a training school, and is not absent from the school on licence;
(c)is liable to be detained by virtue of section 73 of that Act of 1968 and is not discharged on licence;
(d)is the subject of an order under that Act of 1968 committing him to custody in any place to which he may be committed on remand;
(e)is subject to a provision of a supervision order made under that Act of 1968 requiring him to reside in an institution;
(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.