Part 2

Child benefit and guardian’s allowance

Minor amendments

Presence in United Kingdom
56
1
For section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) (persons outside Great Britain) substitute—

Presence in Great Britain
146
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—

Presence in Northern Ireland
142
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.