Part 4Health in pregnancy grant

General and supplementary

138General and supplementary

(1)

The Commissioners for Her Majesty's Revenue and Customs are responsible for the payment and management of health in pregnancy grant.

(2)

In section 115 of the Immigration and Asylum Act 1999 (c. 33) (exclusion from entitlement to benefits), in subsection (1), after paragraph (h), insert—

“(ha)

health in pregnancy grant,”.

(3)

In subsections (5) and (6) of that section, before “child benefit” insert “ health in pregnancy grant or ”.

(4)

In section 677(1) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (benefits wholly exempt from income tax), in Part 1 of Table B, at the appropriate place insert—

“Health in pregnancy grant

SSCBA 1992

Section 140A

SSCB(NI)A 1992

Section 136A”.