2I1Persons for whom child benefit may be claimed: Northern Ireland
1
In section 137 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), (which provides that, subject to what follows, a person is entitled to child benefit in respect of each child for whom he is responsible)—
a
after “one or more children” insert “
or qualifying young persons
”
, and
b
for “child or each of the children” substitute “
child or qualifying young person, or each of the children or qualifying young persons,
”
.
2
For section 138 of that Act (which defines as a child for the purposes of child benefit a person who is under 16, or is under 18 and not in full-time education but satisfies prescribed conditions, or is under 19 and in full-time education) substitute—
138“Child” and “qualifying young person”
1
For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
2
In this Part of this Act “qualifying young person” means a person, other than a child, who —
a
has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
b
satisfies conditions so prescribed.
3
Part 2 of Schedule 1 contains amendments consequential on this section.