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SCHEDULES

Section 140(2).

SCHEDULE 9N.I. Exclusions from Entitlement to Child Benefit

Children in detention, care, etc.N.I.

1(1)Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week if in that week the child—N.I.

(a)is undergoing imprisonment or detention in a young offenders centre;

(b)is authorised under [F1the Criminal Justice (Children) (Northern Ireland) Order 1998] to be detained in a [F2juvenile justice centre, and is not out under supervision];

(c)is liable to be detained by virtue of [F3Article 45 of the Criminal Justice (Children) (Northern Ireland) Order 1998] and is not discharged on licence;

(d)is the subject of an order under that [F4Order of 1998] committing him to custody in any place to which he may be committed on remand;

F5(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)is—

(i)in the care of the Department; or

(ii)the subject of a parental rights order under section 104 of that Act of 1968,

in such circumstances as may be prescribed.

(2)In sub-paragraph (1) above the reference to a child in the care of the Department includes a reference to a child in the care of a Health and Social Services Board.

Employed trainees, etc.N.I.

2(1)No person shall be entitled to child benefit by virtue of section 138(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.N.I.

(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.

Married childrenN.I.

3N.I.Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child who is married.

Persons exempt from taxN.I.

F64N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6Sch. 9 para. 4 repealed (26.2.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 57(b), 61, Sch. 6; S.I. 2003/392, art. 2

Children entitled to severe disablement allowanceN.I.

F75N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 9 para. 5 repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV; S.R. 2000/332, art. 2(3)(g)(4)(5) (subject to saving in art. 4 of that S.R.)