Section 138 “Child” and “qualifying young person”C1C2F1
For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
In this Part of this Act “qualifying young person” means a person, other than a child, who —
has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
satisfies conditions so prescribed.
Annotations
Textual amendments
- F1
S. 138 substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by Child Benefit Act 2005 (c. 6), ss. 2(2), 6
Modifications
- C1
S. 138 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 15
- C2
S. 138 applied (with modifications) (1.4.2007) by The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203), regs. 1(1), 15
Notes on Part IX
Modifications
- C1
Pt. 9: transfer of functions in part (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. 49(2)(b), 61 (with s. 54(1)(3)(4)(6)(8)); S.I. 2003/392, art. 2