1

The conditions which must be satisfied for a person to be a child within section 55(1)(c) of the Act are that the person—

a

is registered for training with a qualifying body; and

b

is a person in respect of whom child benefit is payable.

Period for which a person is to be treated as continuing to fall within section 55(1) of the Act1A

Where a person (“P”) has ceased to fall within section 55(1) of the Act, P is to be treated as continuing to fall within that subsection for any period during which P is a person in respect of whom child benefit is payable.

2

For the purposes of section 55 of the Act “advanced education” means education for the purposes of—

a

a course in preparation for a degree, a diploma of higher education, a higher national diploma or a teaching qualification; or

b

any other course which is of a standard above ordinary national diploma, a national diploma or national certificate of Edexcel, a general certificate of education (advanced level) or Scottish national qualifications at higher or advanced higher level.

2

The provisions of sub-paragraph (1) do not apply to any period of interruption of a person’s full-time education which is followed immediately by a period during which child benefit ceases to be payable in respect of that person.

6

In this Schedule “qualifying body” has the same meaning as in regulation 5(4) of the Child Benefit (General) Regulations 2006 (extension period: 16 and 17 year olds)13.