PART 5 U.K.Entitlement after death of child or qualifying young person

Entitlement after death of child or qualifying young person U.K.

20.  The prescribed period for the purposes of section 145A of SSCBA M1 and section 141A of SSCB(NI)A M2 (entitlement after death of child or qualifying young person) is—

(a) in the case of a child, eight weeks, and

(b) in the case of a qualifying young person the shorter of—

(i) the period of eight weeks; and

(ii) the period commencing the week in which his death occurred and finishing on the Monday in the week following the week in which the qualifying young person would have attained the age of 20.

Marginal Citations

M1 Section 145A inserted by section 55 of the Tax Credits Act 2002 (c. 21).

M2 Section 141A inserted by section 55 of the Tax Credits Act 2002 (c. 21).