Children in detention, care, etc.
1Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week if in that week the child—
(a)is undergoing imprisonment or detention in legal custody;
(b)is subject to a supervision requirement made under section 44 of the [1968 c. 49.] Social Work (Scotland) Act 1968 and is residing in a residential establishment within the meaning of that section; or
(c)is in the care of a local authority in such circumstances as may be prescribed.