SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Northern Ireland

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

I135

1

Section 139 (child benefit: person responsible for child) is amended as follows.

2

In subsection (1), after “child”, in each place except in the phrase “child benefit”, insert “ or qualifying young person ”.

3

In subsection (2), after “child”, in both places, insert “ or qualifying young person ”.

4

In subsection (3)—

a

for “child's” substitute “ fact that the child or qualifying young person is ”,

b

in paragraph (a), for “full-time education by attendance at a recognised educational establishment” substitute “ education or training of a description prescribed by regulations made by the Treasury ”, and

c

in paragraph (c), omit “being,”.

5

In subsection (4)—

a

after “any child” and “for the child” insert “ or qualifying young person ”, and

b

for “of the child” substitute “ of him ”.

6

In subsection (5), after “child”, in both places, insert “ or qualifying young person ”.

7

In the heading, for “child” substitute “ child or qualifying young person ”.