Section 145A Entitlement after death of child or qualifying young personF1F13

If a child F2or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child F3or qualifying young person for a prescribed period following that week.

If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

that other member of the F6couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

Where a person is entitled to child benefit in respect of a child F7or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).

In this section—

• F8“civil partnership” means two people F9... who are civil partners of each other and are neither—

  1. (a)

     separated under a court order, nor

  2. (b)

     separated in circumstances in which the separation is likely to be permanent;

• F10“cohabiting couple” means two people who are not married to, or civil partners, of each other but are living together as if they were a married couple or civil partners;

• “married couple” means a man and a woman who are married to each other and are neither—

  1. (a)

     separated under a court order, nor

  2. (b)

     separated in circumstances in which the separation is likely to be permanent, and

• F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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