Part IXN.I. Child Benefit

Modifications etc. (not altering text)

C1Pt. 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 [F1child or qualifying young person]”.N.I.

(1)For the purposes of this Part of this Act a person shall be treated as responsible for a child [F2or qualifying young person] in any week if—

(a)he has the child [F2or qualifying young person] living with him in that week; or

(b)he is contributing to the cost of providing for the child [F2or qualifying young person] at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child [F2or qualifying young person] for that week.

(2)Where a person has had a child [F3or 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 [F3or 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 [F4fact that the child or qualifying young person is]—

(a)receiving [F5education 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)F6... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under [F7Article 15 or 36] of the M1Health and Personal Social Services (Northern Ireland) Order 1972 [F8or 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 [F12or civil partners] residing together is to be treated as made or incurred by the other.

Textual Amendments

F1Words in s. 139 heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(7)

F7Words in s. 139(3)(c) substituted (22.11.2000) by 2000 c. 4 (N.I.), s. 63; S.R. 2000/358, art. 2(a), Sch. Pt. I

F8Words in s. 139(3)(c) added (4.11.1996) by S.I. 1995/755 (N.I. 2), art. 185(1), Sch. 9 para. 185; S.R. 1996/297, art. 2

Marginal Citations