Sch 1 para 35
(1) Section 139 (child benefit: person responsible for child) is amended as follows. (2) In subsection (1), after “child”, in each place except in the phrase “child benefit”, insert “ or qualifying young person ” . (3) In subsection (2), after “child”, in both places, insert “ or qualifying young person ” . (4) In subsection (3)— (a) for “child's” substitute “ fact that the child or qualifying young person is ” , (b) in paragraph (a), for “full-time education by attendance at a recognised educational establishment” substitute “ education or training of a description prescribed by regulations made by the Treasury ” , and (c) in paragraph (c), omit “being,”. (5) In subsection (4)— (a) after “any child” and “for the child” insert “ or qualifying young person ” , and (b) for “of the child” substitute “ of him ” . (6) In subsection (5), after “child”, in both places, insert “ or qualifying young person ” . (7) In the heading, for “ child ” substitute “ child or qualifying young person ” .