[F1142 Presence in Northern Ireland.N.I.
(1)No child benefit shall be payable in respect of a child [F2or qualifying young person] for a week unless he is in Northern Ireland in that week.
(2)No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.
(3)Circumstances may be prescribed in which [F3any] person is to be treated for the purposes of [F4subsection (1) or (2) above] as being, or as not being, in Northern Ireland.]
Textual Amendments
F1S. 142 substituted (26.2.2003 for specified purposes, 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. 56(2), 61; S.I. 2003/392, art. 2 (with art. 3)
F2Words in s. 142(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(2)
F3Word in s. 142(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(3)(a)
F4Words in s. 142(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(3)(b)