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Child Trust Funds Act 2004

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2Eligible children

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(1)For the purposes of this Act a child is an “eligible child” if the child was born after 31st August 2002 and either—

(a)a person is entitled to child benefit in respect of the child, or

(b)entitlement to child benefit in respect of the child is excluded by the provisions specified in subsection (2)(a) or (b) (children in care of authority),

but subject as follows.

(2)The provisions referred to in subsection (1)(b) are—

(a)paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992 (c. 4) and regulations made under it, and

(b)paragraph 1(1)(f) of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and regulations made under it.

(3)Where entitlement to child benefit in respect of a child is excluded because of a directly applicable Community provision or an international agreement, subsection (1) applies as if that exclusion did not apply.

(4)Where a person is entitled to child benefit in respect of a child only because of a directly applicable Community provision or an international agreement, subsection (1) applies as if the person were not so entitled.

(5)A child who—

(a)does not have the right of abode in the United Kingdom within the meaning given by section 2 of the Immigration Act 1971 (c. 77),

(b)is not a qualified person, or a family member of a qualified person, within the meaning of the Immigration (European Economic Area) Regulations 2000 (S.I. 2000/2326), and

(c)is not settled in the United Kingdom within the meaning given by section 33(2A) of the Immigration Act 1971,

is not an eligible child.

(6)A person is not to be regarded for the purposes of subsection (1)(a) as entitled to child benefit in respect of a child (otherwise than by virtue of subsection (3)) unless it has been decided in accordance with—

(a)Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14), or

(b)Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)),

that the person is so entitled (and that decision has not been overturned).

(7)Regulations may amend subsection (1) by substituting for the reference to 31st August 2002 a reference to an earlier date.

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