SCHEDULES

Section 140(2).

SCHEDULE 9N.I. Exclusions from Entitlement to Child Benefit

Children [F1and qualifying young persons] in detention, care, etc.N.I.

1(1)Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [F2or qualifying young person] for any week if in that week the child [F2or qualifying young person]—N.I.

(a)is undergoing imprisonment or detention in a young offenders centre;

(b)is authorised under [F3the Criminal Justice (Children) (Northern Ireland) Order 1998] to be detained in a [F4juvenile justice centre, and is not out under supervision];

(c)is liable to be detained by virtue of [F5Article 45 of the Criminal Justice (Children) (Northern Ireland) Order 1998] and is not discharged on licence;

(d)is the subject of an order under that [F6Order of 1998] committing him to custody in any place to which he may be committed on remand;

F7(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)is—

(i)in the care of the Department; or

(ii)the subject of a parental rights order under section 104 of that Act of 1968,

in such circumstances as may be prescribed.

(2)In sub-paragraph (1) above the reference to a child [F8or qualifying young person] in the care of the Department includes a reference to a child [F8or qualifying young person] in the care of F9... [F10a Health and Social Care trust.]

F11...N.I.

F122N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Married children [F13and qualifying young persons] N.I.

3N.I.Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [F14or qualifying young person] who is married [F15or is a civil partner].

Persons exempt from taxN.I.

F164N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Children entitled to severe disablement allowanceN.I.

F175N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .