35(1)Section 139 (child benefit: person responsible for child) is amended as follows.N.I.
(2)In subsection (1), after “child”, in each place except in the phrase “child benefit”, insert “ or qualifying young person ”.
(3)In subsection (2), after “child”, in both places, insert “ or qualifying young person ”.
(4)In subsection (3)—
(a)for “child's” substitute “ fact that the child or qualifying young person is ”,
(b)in paragraph (a), for “full-time education by attendance at a recognised educational establishment” substitute “ education or training of a description prescribed by regulations made by the Treasury ”, and
(c)in paragraph (c), omit “being,”.
(5)In subsection (4)—
(a)after “any child” and “for the child” insert “ or qualifying young person ”, and
(b)for “of the child” substitute “ of him ”.
(6)In subsection (5), after “child”, in both places, insert “ or qualifying young person ”.
(7)In the heading, for “child” substitute “ child or qualifying young person ”.
Commencement Information
I1Act wholly in force at 10.4.2006; Act in force for certain purposes at Royal Assent and otherwise in force at 10.4.2006, see s. 6