http://www.legislation.gov.uk/ukpga/2002/21/section/56/2009-07-21Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-17Expert Participation2009-07-21 Part 2 Child benefit and guardian’s allowanceMinor amendments Presence in United Kingdom561For section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) (persons outside Great Britain) substitute— Presence in Great Britain1461No child benefit shall be payable in respect of a child for a week unless he is in Great Britain in that week.2No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.3Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Great Britain.2For section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (persons outside Northern Ireland) substitute— Presence in Northern Ireland1421No child benefit shall be payable in respect of a child for a week unless he is in Northern Ireland in that week.2No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.3Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Northern Ireland.S. 56 wholly in force at 7.4.2003; s. 56 not in force at Royal Assent, see s. 61; s. 56 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2 (with art. 3)