2Persons for whom child benefit may be claimed: Northern IrelandN.I.

(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.

Commencement Information