Section 140(2).
1(1)Except 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 a young offenders centre;
(b)is authorised under—
(i)any provision of the [1968 c. 34 (N.I.).] Children and Young Persons Act (Northern Ireland) 1968; or
(ii)paragraph 7 of Schedule 13 to the [S.I. 1986/594 (N.I. 3).] Education and Libraries (Northern Ireland) Order 1986;
to be detained in a training school, and is not absent from the school on licence;
(c)is liable to be detained by virtue of section 73 of that Act of 1968 and is not discharged on licence;
(d)is the subject of an order under that Act of 1968 committing him to custody in any place to which he may be committed on remand;
(e)is subject to a provision of a supervision order made under that Act of 1968 requiring him to reside in an institution;
(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 in the care of the Department includes a reference to a child in the care of a Health and Social Services Board.
2(1)No person shall be entitled to child benefit by virtue of section 138(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.
3Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child who is married.
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.
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.