(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”. |