Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

SCHEDULES

Valid from 01/07/1992

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

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.