Section 142 Presence in Northern Ireland.F1

Northern Ireland

(1)

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

(2)

No person shall be entitled to child benefit for a week unless he is in Northern Ireland 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 Northern Ireland.

Annotations

Textual amendments

F1: S. 142 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(2), 61; S.I. 2003/392, art. 2 (with art. 3)
F2: Words in s. 142(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(2)
F3: Word in s. 142(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(3)(a)
F4: Words in s. 142(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(3)(b)

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