9(1)Section 143 (child benefit: person responsible for child) is amended as follows.
(2)In subsection (1), after “child”, in each place except in the phrase “child benefit”, insert “or qualifying young person”.
(3)In subsection (2), after “child”, in both places, insert “or qualifying young person”.
(4)In subsection (3)—
(a)for “child's” substitute “fact that the child or qualifying young person is”,
(b)in paragraph (a), for “full-time education by attendance at a recognised educational establishment” substitute “education or training of a description prescribed by regulations made by the Treasury”, and
(c)in paragraph (c), omit “being,”.
(5)In subsection (4)—
(a)after “any child” and “for the child” insert “or qualifying young person”, and
(b)for “of the child” substitute “of him”.
(6)In subsection (5), after “child”, in both places, insert “or qualifying young person”.
(7)In the heading, for “child” substitute “child or qualifying young person”.