Part IX Child Benefit
F1142“Child” and “qualifying young person”
(1)
For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
(2)
In this Part of this Act “qualifying young person” means a person, other than a child, who —
(a)
has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
(b)
satisfies conditions so prescribed.