Section 146 Presence in Great BritainF1

England, Wales and Scotland

(1)

No child benefit shall be payable in respect of a child F2or qualifying young person for a week unless he is in Great Britain in that week.

(2)

No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

(3)

Circumstances may be prescribed in which F3any person is to be treated for the purposes of F4subsection (1) or (2) above as being, or as not being, in Great Britain.

Annotations

Textual amendments

F1: S. 146 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 56(1), 61; S.I. 2003/392, art. 2 (with art. 3)
F2: Words in s. 146(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(2)
F3: Word in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(a)
F4: Words in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(b)