SCHEDULES

Section 144(2).

SCHEDULE 9Exclusions from entitlement to child benefit

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.

Employed trainees, etc.

2(1)No person shall be entitled to child benefit by virtue of section 142(1)(c) above in respect of a child if the education in question is received by that child by virtue of his employment or of any office held by him.

(2)Regulations may specify the circumstances in which a child is or is not to be treated as receiving education as mentioned in sub-paragraph (1) above.

Married children

3Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child who is married.

Persons exempt from tax

4Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child if either that person or such other person as may be prescribed is exempt from tax under such provisions as may be prescribed.

Children entitled to severe disablement allowance

5Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week in which the child is entitled to a severe disablement allowance.