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

139 Meaning of “person responsible for F12child or qualifying young person”.

1

For the purposes of this Part of this Act a person shall be treated as responsible for a child F4or qualifying young person in any week if—

a

he has the child F4or qualifying young person living with him in that week; or

b

he is contributing to the cost of providing for the child F4or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child F4or qualifying young person for that week.

2

Where a person has had a child F5or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child F5or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.

3

Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the F6fact that the child or qualifying young person is—

a

receiving F7education or training of a description prescribed by regulations made by the Treasury;

b

undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

c

F8... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under F1Article 15 or 36 of the M1Health and Personal Social Services (Northern Ireland) Order 1972 F2or under the Children (Northern Ireland) Order 1995.

4

The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child F9or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child F9or qualifying young person regularly incurs expenditure in respect F10of him.

5

Regulations may prescribe the circumstances in which a person is or is not to be treated—

a

as contributing to the cost of providing for a child F11or qualifying young person as required by subsection (1)(b) above; or

b

as regularly incurring expenditure in respect of a child F11or qualifying young person as required by subsection (4) above;

and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses F3or civil partners residing together is to be treated as made or incurred by the other.