Sch 1 para 39
(1) Section 142 (child benefit: presence in Northern Ireland) is amended as follows. (2) In subsection (1), after “a child” insert “ or qualifying young person ” . (3) In subsection (3)— (a) for “a child or other” substitute “ any ” , and (b) for “this section” substitute “ subsection (1) or (2) above ” .