2. In regulation 14 M1 (persons of a prescribed description) after paragraph (2) there shall be added the following paragraph—U.K.
“(3) A person of a prescribed description for the purposes of section 137(1) of the Contributions and Benefits Act as it applies to income support (definition of family) includes a child or young person in respect of whom section 145A M2 of that Act applies for the purposes of entitlement to child benefit but only for the period prescribed under section 145A(1) of that Act.”.
Marginal Citations
M1The relevant amending instruments are S.I. 1988/1445 and 2001/3070.
M2Section 145A is inserted by section 55 of the Tax Credits Act 2002 (c. 21).