{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-146",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-146.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "section/146",
  "kind": "section",
  "number": "146",
  "heading": "Presence in Great Britain",
  "text": "(1) No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Great Britain in that week.\n(2) No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.\n(3) Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Great Britain.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 146(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/section/146",
    "retrieved_at": "2026-10-29T09:36:29.915383+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}