Part 2 Child benefit and guardian’s allowance

Minor amendments

56 Presence in United Kingdom

(1) For section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) (persons outside Great Britain) substitute—

“146 Presence in Great Britain

(1) No child benefit shall be payable in respect of a child for a week unless he is in Great Britain in that week.

(2) No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

(3) Circumstances 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.”

(2) For section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (persons outside Northern Ireland) substitute—

“142 Presence in Northern Ireland

(1) No child benefit shall be payable in respect of a child for a week unless he is in Northern Ireland in that week.

(2) No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.

(3) Circumstances 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.”