Modifications etc. (not altering text)

C1Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

Part IXE+W+S Child Benefit

[F1145A Entitlement after death of child [F2or qualifying young person] E+W+S

(1)If a child [F3or qualifying young person] dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child [F4or qualifying young person] for a prescribed period following that week.

(2)If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

(a)a member of a married couple [F5or civil partnership] and living with the person to whom he was married [F5 or who was his civil partner], or

(b)a member of [F6a cohabiting couple],

that other member of the [F7couple or partnership] shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

(3)If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

(4)Where a person is entitled to child benefit in respect of a child [F8or qualifying young person] under this section, section 77 applies with the omission of subsections (4) to (6).

(5)In this section—

  • [F9“civil partnership” means two people F10... who are civil partners of each other and are neither—

    (a)

    separated under a court order, nor

    (b)

    separated in circumstances in which the separation is likely to be permanent];

  • [F11“cohabiting couple” means two people who are not married to, or civil partners, of each other but are living together as if they were a married couple or civil partners;]

  • “married couple” means a man and a woman who are married to each other and are neither—

    (a)

    separated under a court order, nor

    (b)

    separated in circumstances in which the separation is likely to be permanent, and

  • F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F1S. 145A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 55(1)(a)(2), 61; S.I. 2003/392, art. 2

F2Words in s. 145A heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(4)

F3Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(a)

F4Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(b)

F8Words in s. 145A(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(3)