s 1 Persons for whom child benefit may be claimed: Great Britain
(1) In section 141 of the Social Security Contributions and Benefits Act 1992 (c. 4) (which provides that, subject to what follows, a person is entitled to child benefit in respect of each child for whom he is responsible)— (a) after “one or more children” insert “ or qualifying young persons ” , and (b) for “child or each of the children” substitute “ child or qualifying young person, or each of the children or qualifying young persons, ” . (2) For section 142 of that Act (which defines as a child for the purposes of child benefit a person who is under 16, or is under 18 and not in full-time education but satisfies prescribed conditions, or is under 19 and in full-time education) substitute— “Child” and “qualifying young person” (142) (1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16. (2) In this Part of this Act “ qualifying young person ” means a person, other than a child, who — (a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and (b) satisfies conditions so prescribed. (3) Part 1 of Schedule 1 contains amendments consequential on this section.