Paragraph 9 I1

(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 ”.

Annotations

Commencement

I1: Act wholly in force at 10.4.2006; Act in force for certain purposes at Royal Assent and otherwise in force at 10.4.2006, see s. 6