Paragraph 33 I1

Any child benefit, except in circumstances where A is accompanied by the child or qualifying young person in respect of whom the child benefit is payable, and accommodation is provided or secured for that child or qualifying young person in accordance with the Act.

In this paragraph, “child” (“plentyn”) and “qualifying young person” (“person ifanc cymwys”) have the same meaning as in section 142 of the 1992 Act.