Entitlement after death of child

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—

  1. a

     separated under a court order, nor

  2. b

     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.