SCHEDULES

SCHEDULE 9Exclusions from entitlement to child benefit

Employed trainees, etc.

2

1

No person shall be entitled to child benefit by virtue of section 142(1)(c) above in respect of a child if the education in question is received by that child by virtue of his employment or of any office held by him.

2

Regulations may specify the circumstances in which a child is or is not to be treated as receiving education as mentioned in sub-paragraph (1) above.