C1 Part IX Child Benefit

Annotations:
Modifications etc. (not altering text)
C1

Pt. 9: transfer of functions in part (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. 49(2)(b), 61 (with s. 54(1)(3)(4)(6)(8)); S.I. 2003/392, art. 2

C3C2F1138“Child” and “qualifying young person”

1

For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.

2

In this Part of this Act “qualifying young person” means a person, other than a child, who —

a

has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and

b

satisfies conditions so prescribed.