Version Superseded: 26/02/2003
Point in time view as at 06/04/2000.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Cross Heading: Persons exempt from tax is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
4N.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.
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