Paragraph 5 F1
England and Wales
A person is an exempt individual on a particular day if the day falls within a week for which—
(a)
a person is entitled to child benefit in respect of the individual, or
(b)
a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.
Annotations
Textual amendments
- F1
Sch. 1 para. 5 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 10(2)
Notes on Schedule 1
Textual amendments
- F1
Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4)); (1.4.1992) by S.I. 1992/494, art. 2(a)(b); (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 98.