Explanatory note

Regulations further amend the Child Benefit (General) Regulations 1976 “the 1976 Regulations”.

Under regulation 3 of the 1976 Regulations a person may be entitled to child benefit notwithstanding the absence of a child who is in residential accommodation pursuant to certain arrangements. Regulation 2 amends the regulation by specifying the arrangements where the accommodation is provided under the Children Act 1989 and up-dating the reference to a superseded enactment.

Regulation 3 amends regulation 16(5) of the 1976 Regulations as a consequence of the coming into force of the Children Act 1989 so as to provide that there will be no title to child benefit in respect of a child who is looked after by a local authority in specified circumstances.

Regulation 3 also up-dates a reference to a superseded enactment in regulation 16(9) of the 1976 Regulations.