(1)Insert the section set out in subsection (2)—
(a)in the Social Security Contributions and Benefits Act 1992 (c. 4) after section 145 (as section 145A), and
(b)in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) after section 141 (as section 141A).
(2)The section is—
(1)If a child dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child for a prescribed period following that week.
(2)If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
(a)a member of a married couple and living with the person to whom he was married, or
(b)a member of an unmarried couple,
that other member of the married couple or unmarried couple shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
(3)If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
(4)Where a person is entitled to child benefit in respect of a child under this section, section 77 applies with the omission of subsections (4) to (6).
(5)In this section—
“married couple” means a man and a woman who are married to each other and are neither—
separated under a court order, nor
separated in circumstances in which the separation is likely to be permanent, and
“unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.”
(1)For section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) (persons outside Great Britain) substitute—
(1)No child benefit shall be payable in respect of a child for a week unless he is in Great Britain in that week.
(2)No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.
(3)Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Great Britain.”
(2)For section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (persons outside Northern Ireland) substitute—
(1)No child benefit shall be payable in respect of a child 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 a child or other person is to be treated for the purposes of this section as being, or as not being, in Northern Ireland.”
In Schedule 9 to—
(a)the Social Security Contributions and Benefits Act 1992, and
(b)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
omit paragraph 4 (person not entitled to child benefit if he or other prescribed person is exempt from tax under prescribed provisions).