# Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 142: Presence in Northern Ireland.

Extent: N.I.

(1) No child benefit shall be payable in respect of a child or 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 any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/1992/7/section/142 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/section-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.