(1)Regulations may provide that child benefit shall not be payable by virtue—
(a)of paragraph (b) of section 138(1) above and regulations made under that paragraph; or
(b)of paragraph (c) of that subsection,
in such cases as may be prescribed.
(2)Schedule 9 to this Act shall have effect for excluding entitlement to child benefit in other cases.
(3)Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.