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Statutory Instrument 2003 No. 493The Child Benefit (General) Regulations 2003(The document as of February, 2008) STATUTORY INSTRUMENTS2003 No. 493SOCIAL SECURITYThe Child Benefit (General) Regulations 2003
The Treasury, in exercise of the powers conferred upon them by the provisions set out in Schedule 1, hereby make the following Regulations: Citation, commencement and interpretation 1. - (1) These Regulations may be cited as the Child Benefit (General) Regulations 2003 and shall come into force on 7th April 2003 immediately after the commencement of section 49 of the Tax Credits Act 2002[1]. (2) In these Regulations -
(b) any other course which is of a standard above ordinary national diploma, a national diploma or national certificate of Edexcel or the Scottish Qualifications Authority, a general certificate of education (advanced level), a Scottish certificate of education (higher grade) or a Scottish certificate of sixth year studies;
(b) in relation to child benefit under the Contributions and Benefits (NI) Act, the Child Benefit Office (Northern Ireland), Windsor House, Bedford Street, Belfast; (c) any Inland Revenue Enquiry Centre;
(b) in Scotland, a person with whom the Scottish Ministers have made arrangements under section 10(1) of the Employment and Training Act 1973 and any education authority to which a direction has been given by the Scottish Ministers under section 10(2) of that Act; and (c) in Northern Ireland, the Careers Service of the Department for Employment and Learning;
(b) separated in circumstances in which the separation is likely to be permanent;
(b) in Scotland, a sentence of detention under sections 44, 205, 207, 208 or 216(7) of the Criminal Procedure (Scotland) Act 1995[13]; (c) in Northern Ireland, a sentence of imprisonment, or detention under Article 39, 41, 45 or 54 of, or paragraph 6 of Schedule 2 to, the Criminal Justice (Children) (Northern Ireland) Order 1998[14], or an order for detention in a juvenile justice centre or young offenders centre, and in the case of any court not in Great Britain or Northern Ireland, any comparable sentence or order;
(b) provision secured by the Learning and Skills Council for England or the National Council for Education and Training for Wales under Parts I or 2 of the Learning and Skills Act 2000; (c) arrangements made by the Secretary of State for persons enlisted in Her Majesty's forces for any special term of service specified in regulations made under section 2 of the Armed Forces Act 1966[18] (power of Defence Council to make regulations as to engagement of persons in regular forces); or (d) for the purposes of the application of Council Regulation (EEC) No. 1408/71[19], any corresponding provisions operated in another member State;
(b) which is done in expectation of payment;
Child in residential accommodation in prescribed circumstances 2.For the purposes of section 143(3)(c) of the Contributions and Benefits Act and section 139(3)(c) of the Contributions and Benefits (NI) Act (absence of child in residential accommodation), the prescribed circumstances are circumstances where the residential accommodation has been provided solely on account of the child's disability or because his health would be likely to be significantly impaired, or further impaired, unless such accommodation was provided. Days of absence to be disregarded in determining whether a child is living with a person 3. - (1) For the purpose of section 143(4) of the Contributions and Benefits Act and section 139 (4) of the Contributions and Benefits (NI) Act (number of days that may be disregarded), the prescribed number of days is 84 consecutive days calculated in accordance with paragraph (2). (2) Two or more distinct relevant periods separated by one or more intervals each not exceeding 28 days are treated as a continuous period equal in duration to the total of such distinct periods and ending on the last day of the latter or last of such periods. (3) In paragraph (2) "relevant periods" means -
(b) periods to which section 143(3)(c) of the Contributions and Benefits Act or section 139(3)(c) of the Contributions and Benefits (NI) Act (absence of a child in residential accommodation) applies. Prescribed circumstances relating to contributions and expenditure in respect of a child
(b) the aggregate weekly amount of their contributions is, but the weekly amount of each of their individual contributions is not, less than the weekly rate of child benefit which would be payable in respect of that child had the aggregate weekly amount of their contributions been contributed by one only of them, and (c) they by agreement nominate in writing or, in default of such agreement, the Board in their discretion determine, that the aggregate weekly amount of their contributions is to be treated as having been made by the person so nominated or determined. (2) The contribution subject to the nomination or determination made under paragraph (1) is to be treated as made by the person nominated or determined. Prescribed circumstances in which education is to be treated as full-time education 5. - (1) For the purposes of Part 9 of the Contributions and Benefits Act and Part 9 of the Contributions and Benefits (NI) Act, the circumstances in which education received by a person attending a course of education at a recognised educational establishment is treated as full-time education are circumstances where in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds 12 hours a week in normal term-time, and shall include normal gaps between the ending of one course and the commencement of another, where the person is enrolled on and commences the latter course. (2) In calculating the time spent in pursuit of the course, no account shall be taken of time occupied by meal breaks or spent on unsupervised study. Prescribed interruptions to full-time education 6. - (1) Subject to paragraph (2), for the purposes of section 142(4) of the Contributions and Benefits Act and section 138(4) of the Contributions and Benefits (NI) Act (prescribed interruptions to full-time education) the prescribed interruptions are -
(b) an interruption attributable to the illness or disability of mind or body of the person concerned for such period as is reasonable in the opinion of the Board. (2) Paragraph (1) does not apply to any period of interruption of a person's full-time education which is or is likely to be followed immediately by a period during which -
(b) he is receiving education by virtue of his employment or of any office held by him; or (c) provision is made for his financial support under section 4 of the Disabled Persons (Employment) Act (Northern Ireland) 1945[21] or Article 16 of the Industrial Training (Northern Ireland) Order 1984[22]. Prescribed period for which a person who has ceased to receive full-time education is to continue to be treated as a child
(ii) if the person is 16 or over when he ceases to receive full-time education not being advanced education, the date on which he so ceases, (b) up to and including -
(ii) if he attains the age of 19 on or before that date, the week including the last Monday before he attains that age. 1.2. For the purposes of paragraph 1.1, the "terminal date" means -
(b) the Monday following Easter Monday; or (c) the first Monday in September, whichever first occurs after the date on which the person's full-time education ceased, or where the person had not attained compulsory school age when he ceased to receive full-time education, whichever next follows the date on which he would have attained that age.
(b) in Scotland, sections 31 and 33 of the Education (Scotland) Act 1980[24] (c) in Northern Ireland, Article 46 of the Education and Libraries (Northern Ireland) Order 1986[25]. Case 2
(ii) where a person has not attained the age of 16 when he ceased to receive full-time education, the date on which he attained that age, (b) up to and including -
(ii) the expiry of the week which includes the last Monday before his 19th birthday, whichever is the earlier. (2) Child benefit shall not be payable to any person entitled to child benefit in respect of a child by virtue of this regulation for any week in which that child is engaged in remunerative work.
(ii) the Ministry of Defence; (iii) in Northern Ireland, the Department for Employment and Learning or an education and library board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986; or (iv) for the purposes of applying Council Regulation (EEC) No. 1408/71, any corresponding body in another member State; (b) the person is not engaged in remunerative work; (2) For the purposes of paragraph (1)(c), (d) and (e), the extension period -
(b) ends -
(ii) on the last day of the week which falls 12 weeks after the week which includes the first Monday in January in that year where a person attains the age of 16 or, if later, where the prescribed period in regulation 7 ends, on or after the first Monday in January but before the Monday following Easter Monday in that year; (iii) on the last day of the week which falls 12 weeks after the week which includes the Monday following Easter Monday in that year where a person attains the age of 16 or, if later, where the prescribed period in regulation 7 ends, at any other time of the year. Exclusion from child benefit of children aged 16 but under the age of 19 who are receiving advanced education or training under a relevant training programme 9.For the purposes of section 144(1)(a) of the Contributions and Benefits Act and section 140(1)(a) of the Contributions and Benefits (NI) Act (child benefit not payable by virtue of section 142(1)(b) of the Contributions and Benefits Act or section 138(1)(b) of the Contributions and Benefits (NI) Act in such cases as may be prescribed), the prescribed cases are where -
(b) training is being provided for the child under a relevant training programme and an allowance is payable under that programme to that child. Exclusion from child benefit where certain financial support is payable to the child
(b) income-based jobseeker's allowance within the meaning of section 1(4) of the Jobseekers Act 1995 or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995; (c) incapacity benefit by virtue of being a person to whom section 30A(1)(b) of the Contributions and Benefits Act[26] or section 30A(1)(b) of the Contributions and Benefits (NI) Act[27] applies; (d) payments made under section 4 of the Disabled Persons (Employment) Act (Northern Ireland) 1945 or Article 16 of the Industrial Training (Northern Ireland) Order 1984; or (e) tax credit under the Tax Credits Act 2002, is payable to the child.
(b) a child is for any week to be treated as receiving education by virtue of his employment or of any office held by him, are circumstances where in consideration of that education, that child receives financial support in respect of that week by virtue of his employment or any office held by him. (2) For the purposes of paragraph (1), "financial support" does not include any reimbursement of the cost of books, equipment, tuition, examination fees, travelling expenses or contributions under the Social Security Act.
(b) the partner of that child is receiving full-time education. Married child
(b) that child is not residing with his spouse or, if he is, the spouse is receiving full-time education. Prescribed manner of making an election under Schedule 10 to the Contributions and Benefits Act and Schedule 10 to the Contributions and Benefits (NI) Act
(b) is not effective in relation to any week for which child benefit in respect of the said child is paid to the said person or to a person on his behalf. Children in detention, care etc.
(b) notwithstanding paragraph (a), if -
(ii) that week is one in which falls the first day in a period of seven consecutive days throughout which the child lives with that person, being a period of seven consecutive days which immediately follows either a similar period of seven consecutive days or the period of seven consecutive days referred to in head (i) above; (iii) that week is one in which falls the day, or the first day in a period of less than seven consecutive days, throughout which the child lives with that person, being a day or days which immediately follow the period of seven consecutive days referred to in head (i) above or a period of seven consecutive days referred to in head (ii), or (iv) as at that week that person establishes that he is a person with whom the child ordinarily lives throughout at least one day in each week. (2) For the purposes of paragraph (1), a person shall not be regarded as having a child living with him throughout any day or week unless he actually has that child living with him throughout that day or week.
(ii) the Arrangements to Look After Children (Scotland) Regulations 1996[29]; (iii) the Foster Placement (Children) Regulations 1991[30]; or (iv) the Fostering of Children (Scotland) Regulations 1996[31], and that local authority is making a payment in respect of either the child's accommodation or maintenance or both under section 23 of the 1989 Act or under section 26 of the 1995 Act; (4) Paragraph (1) does not apply in respect of any child who -
(b) has been placed for adoption by that authority in the home of a person proposing to adopt him, provided that the local authority or authority is making a payment in respect of either the child's accommodation or maintenance or both, under section 23 of the 1989 Act, under section 26 of the 1995 Act or under Article 27 of the Children Order.
(b) in the case of default of payment of a sum adjudged to be paid on conviction, in respect of such default, a court imposes a penalty upon him.
(b) the child is not in residential accommodation in the circumstances prescribed in regulation 3. Interpretation of facts existing in a week Entitlement after death of child 20.The prescribed period for the purposes of section 145A of the Contributions and Benefits Act[37] and section 141A of the Contributions and Benefits (NI) Act[38] (entitlement after death of child) is the shorter of -
(b) the period commencing the week in which his death occurred and finishing on the Monday in the week following the week in which the child would have attained the age of 19. Circumstances in which a person is treated as not being in Great Britain 21. - (1) A person shall be treated as not being in Great Britain for the purposes of section 146(2)[39] of the Contributions and Benefits Act if he is not ordinarily resident in the United Kingdom. (2) Paragraph (1) does not apply to a Crown servant posted overseas or his partner. (3) A person who is in Great Britain as a result of his deportation, expulsion or other removal by compulsion of law from another country to Great Britain shall be treated as being ordinarily resident in the United Kingdom. Persons temporarily absent from Great Britain 22. - (1) A person who is ordinarily resident in the United Kingdom and is temporarily absent from Great Britain shall be treated as being in Great Britain during the first -
(b) 12 weeks of any period of absence where that period of absence, or any extension to that period of absence, is in connection with -
(ii) the treatment of his partner's illness or physical or mental disability; (iii) the death of a person who, immediately prior to the date of death, was his partner; (iv) the death, or the treatment of the illness or physical or mental disability, of a child for whom either he or his partner is, or both of them are, responsible; or (v) the death, or the treatment of the illness or physical or mental disability, of his or his partner's relative. (2) A person is temporarily absent from Great Britain if at the beginning of the period of absence his absence is unlikely to exceed 52 weeks.
(b) any period during which the child is absent by reason only of -
(ii) his being engaged in an educational exchange or visit made with the written approval of the recognised educational establishment which he normally attends; (c) any period as is determined by the Board during which the child is absent for the specific purpose of being treated for an illness or physical or mental disability which commenced before his absence began; or (2) For the purposes of section 146(1) of the Contributions and Benefits Act, where a child is born while his mother is absent from Great Britain in accordance with regulation 22, he shall be treated as being in Great Britain during such period of absence after his birth as is within 12 weeks of the date on which his mother became absent from Great Britain.
(b) 12 weeks of any period of absence where that period of absence, or any extension to that period of absence, is in connection with -
(ii) the treatment of his partner's illness or physical or mental disability; (iii) the death of a person who, immediately prior to the date of death, was his partner; (iv) the death, or the treatment of the illness or physical or mental disability, of a child for whom either he or his partner is, or both of them are, responsible; or (v) the death, or the treatment of the illness or physical or mental disability, of his or his partner's relative. (2) A person is temporarily absent from Northern Ireland if at the beginning of the period of absence his absence is unlikely to exceed 52 weeks.
(b) any period during which the child is absent by reason only of -
(ii) his being engaged in an educational exchange or visit made with the written approval of the recognised educational establishment which he normally attends; (c) any period as is determined by the Board during which the child is absent for the specific purpose of being treated for an illness or physical or mental disability which commenced before his absence began; or (2) For the purposes of section 142(1) of the Contributions and Benefits (NI) Act, where a child is born while his mother is absent from Northern Ireland in accordance with regulation 26, he shall be treated as being in Northern Ireland during such period of absence after his birth as is within 12 weeks of the date on which his mother became absent from Northern Ireland.
(b) who, immediately prior to his posting or his first of consecutive postings, was in the United Kingdom in connection with that posting. Partners of Crown servants posted overseas
(b) absent from that country in accordance with regulation 22 as modified by paragraphs (3) and (4). (2) Regulations 22 and 23 apply to the partner of a Crown servant posted overseas with the modifications set out in paragraphs (3) and (4).
(b) absent from that country in accordance with regulation 24 as modified by paragraph (2). (2) The reference to "Great Britain" in paragraph (1), in the first place where it occurs, shall be construed as a reference to the country where the Crown servant is posted.
(b) 2nd April 2006, whichever first occurs.
(b) ceases under the legislation of Northern Ireland and immediately commences under the legislation of Great Britain. (3) In relation to a period of temporary absence which commenced before and continues on or after 7th April 2003, regulations 22 and 26 shall have effect from 7th April 2003 subject to the modifications in paragraphs (4) and (5).
(5) For regulation 26(2) substitute -
Persons treated as residing together 34.For the purposes of Part 9 of the Contributions and Benefits Act and Part 9 of the Contributions and Benefits (NI) Act, the prescribed circumstances in which persons are treated as residing together are circumstances where -
(b) spouses are absent from one another by reason only of the fact that either of them is, or they both are, undergoing medical or other treatment as an in-patient in a hospital or similar institution whether such absence is temporary or not. Polygamous marriages
(b) "monogamous marriage" means a marriage celebrated under a law which does not permit polygamy; (c) a polygamous marriage is referred to as being in fact monogamous when neither party to it has any spouse additional to the other; and (d) the day on which a polygamous marriage is contracted, or on which it terminates for any reason, shall be treated as a day throughout which that marriage was in fact monogamous if at all times on that day after it was contracted, or as the case may be, before it terminated, it was in fact monogamous. Right to child benefit of voluntary organisations
(b) placed by the voluntary organisation in the home of any person in accordance with the provisions of the Foster Placement (Children) Regulations 1991, the Fostering of Children (Scotland) Regulations 1996 or the Foster Placement (Children) Regulations (Northern Ireland) 1996. (2) A voluntary organisation shall not be regarded as having ceased to have a child living with it by reason only of any temporary absence of that child -
(b) if the child is temporarily absent for any other reason, until such absence has lasted for more than 56 days. (3) In calculating the period of 84 days for the purposes of paragraph (2)(a), two or more distinct periods of temporary absence separated by one or more intervals each not exceeding 28 days shall be treated as a continuous period equal in duration to the total of such distinct periods and ending on the last day of the latter or last of such periods.
(b) paragraph 1 of Schedule 9 to the Contributions and Benefits Act or paragraph 1 of Schedule 9 to the Contributions and Benefits (NI) Act applies to that child. (5) Where immediately before the week in which paragraph (1) applies to a child, that child was living with a person who was then entitled to child benefit in respect of him, paragraph (1) shall have effect in relation to that person as if the words "the only person" were omitted for so long as the child is treated as continuing to live with that person by virtue of section 143(2) of the Contributions and Benefits Act or section 139(2) of the Contributions and Benefits (NI) Act.
(b) the child benefit paid to the other person has been voluntarily repaid to, or recovered by, the Board in a case where the determining authority has decided under section 9 or 10 of the Social Security Act 1998[45] or under Article 10 or 11 of the Social Security (Northern Ireland) Order 1998[46] either -
(ii) that there was no entitlement to benefit but has made no decision as to its recoverability. (2) In this regulation "determining authority" means, as the case may require -
(b) an appeal tribunal constituted under section 7 of the Social Security Act 1998 or Article 8 of the Social Security (Northern Ireland) Act 1998; (c) the Chief or any other Social Security Commissioner, or a tribunal consisting of any three or more such Commissioners constituted in accordance with section 16(7) of the Social Security Act 1998 or Article 16(7) of the Social Security (Northern Ireland) Act 1998; (d) an appeal tribunal to which there is a right of appeal pursuant to Article 13 of the Social Security (Northern Ireland) Order 1998[47]; or (e) a Commissioner to whom an appeal lies under Article 15 of the Social Security (Northern Ireland) Order 1998[48]. Use of electronic communications Revocations 40.The Regulations specified in column 1 of Parts 1 and 2 of Schedule 2 are revoked to the extent specified in column 3 of that Schedule. Nick Ainger Jim Fitzpatrick Two of the Lords Commissioners of Her Majesty's Treasury 5th March 2003 1.The following provisions of the Contributions and Benefits Act -
(b) section 142(3); (c) section 142(4); (d) section 142(5); (e) section 143(3)(c); (f) section 143(4); (g) section 143(5); (h) section 144(1); (i) section 145A(1); (j) section 146(3)[51]; (k) section 147(1)[52]; (l) section 147(2); (m) section 147(4); (n) section 147(5); (o) section 147(6); (p) section 175(3); (q) section 175(4); (r) section 175(5); (s) paragraph 1 of Schedule 9; (t) paragraph 2(2) of Schedule 9; (u) paragraph 3 of Schedule 9; (v) paragraph 6 of Schedule 10. 2.The following provisions of the Contributions and Benefits (NI) Act -
(b) section 138(3); (c) section 138(4); (d) section 138(5); (e) section 139(3)(c); (f) section 139(4); (g) section 139(5); (h) section 140(1); (i) section 141(1); (j) section 142(3)[53] (k) section 143(1)[54]; (l) section 143(2); (m) section 143(4); (n) section 143(5); (o) section 143(6); (p) section 171(3); (q) section 171(4); (r) section 171(5); (s) paragraph 1 of Schedule 9; (t) paragraph 2(2) of Schedule 9; (u) paragraph 3 of Schedule 9; (v) paragraph 1 of Schedule 9; (w) paragraph 6 of Schedule 10. 3.Section 132(1) and (2) of the Finance Act 1999.
(b) section 54(1).
(This note is not part of the Regulations) These Regulations make general provisions relating to child benefit, including provisions concerning residence, and consolidate the provisions contained in the Child Benefit (General) Regulations 1976 (S.I. 1976/965) and the Child Benefit (General) Regulations (Northern Ireland) 1979 (S.R. 1979/5). The opportunity is being taken to combine the Regulations into a single set extending to both Great Britain and Northern Ireland. Part 1 contains regulation 1 which provides for citation, commencement and interpretation. The Regulations are made by the Treasury so as to come into force after the commencement of section 49 of the Tax Credits Act (c. 21) in accordance with section 54(1) of that Act. Part 2 (regulation 2 to 4) contains provisions relating to the meaning of "person responsible for child". Regulation 2 prescribes circumstances in which a child's absence is disregarded if due to the child being in residential accommodation. Regulation 3 prescribes the number of days absence that may be disregarded in determining whether a child is living with a person. Regulation 4 prescribes circumstances in which a person is or is not to be treated as contributing to the cost of providing for a child or as regularly incurring expenditure in respect of a child. Part 3 (regulations 5 to 8) contains provisions relating to the meaning of "child". Regulation 5 prescribes circumstances in which education is to be treated as full-time education. Regulation 6 prescribes the interruptions to full-time education which are not taken into account. Regulation 7 prescribes the period for which a person who has ceased to receive full-time education is to continue to be treated as a child. Regulation 8 prescribes the conditions for a person under the age of 18 and not receiving full-time education to be treated as a child. Part 4 (regulations 9 to 19) contains provisions relating to exclusions from entitlement to child benefit and priority between persons entitled to child benefit. Regulation 9 prescribes cases in which child benefit is not payable in respect of a child aged 16 but under the age of 19. Regulation 10 prescribes cases in which child benefit is not payable where certain financial support is payable to the child. Regulation 11 specifies circumstances in which a child is or is not to be treated as receiving education by virtue of his employment or any office held by him. Regulation 12 provides when child benefit is not payable where a child is living with another person as his spouse. Regulation 13 provides where child benefit is payable in respect of a child who is married. Regulation 14 prescribes the manner of making an election under Schedule 10 to the Social Security Contributions and Benefits Act 1992 (c. 4) and Schedule 10 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). Regulation 15 makes provision for the modification of priority between persons entitled to child benefit. Regulation 16 makes provisions relating to the exclusion from entitlement to child benefit in relation to children in detention or care etc. Regulation 17 makes provisions relating to a child undergoing imprisonment or detention in legal custody. Regulation 18 prescribes circumstances in which child benefit is not payable in respect of a child in care. Regulation 19 provides for the interpretation of facts existing in a "week". Part 5 contains regulation 20 which is a new provision concerning entitlement to child benefit after the death of a child. Part 6 (regulations 21 to 33) prescribe circumstances in which a person is to be treated as being, or as not being, in the United Kingdom. Regulation 21 sets out the requirement that a person who is not ordinarily resident in the United Kingdom will not be treated as being in Great Britain. This regulation also provides that a person shall be treated as being ordinarily resident if he is in Great Britain as a result of his deportation, expulsion or other removal by compulsion of law from another country to Great Britain. Regulation 25 makes similar provisions in respect of Northern Ireland. Regulation 21 does not apply to Crown servants posted overseas and their partners. Regulations 22 and 26 provide for when a person who is ordinarily resident in the United Kingdom is temporarily absent from Great Britain and Northern Ireland, respectively. Regulation 23 provides that where a person is in Northern Ireland but is treated as being in Great Britain in accordance with these Regulations he shall be treated as not being in Northern Ireland. Regulation 27 makes similar provision in respect of someone who is in Great Britain but is treated as being in Northern Ireland. Regulation 24 sets out when a child who is temporarily absent from Great Britain will be treated as being in Great Britain. Regulation 28 makes similar provision in respect of children who are temporarily absent from Northern Ireland. Regulation 29 provides that when two or more persons would be entitled by virtue of these Regulations to child benefit under the legislation of Northern Ireland and Great Britain that only one shall be entitled. It also sets out how the question of which person will be determined. Regulations 30 to 32 sets out when Crown servants posted overseas, their partners and their children shall be treated as being in Great Britain. Regulation 33 is a transitional provision that exempts a person from the requirement to be ordinarily resident in the United Kingdom if he was entitled to child benefit for the week beginning 31st March 2003 until his entitlement ceases or 2nd April 2006, if earlier, and modifies regulations 22(2) and 26(2) in respect of a person whose period of temporary absence commenced before and continues on 7th April 2003. (Article 3 of the Tax Credits Act 2002 (Commencement No. 2) Order 2003 (S.I. 2003/392), makes savings in respect of regulations 7 and 9 of the Child Benefit (Residence and Persons Abroad) Regulations 1976 (S.I. 1976/963) and the Child Benefit (Residence and Persons Abroad) (Northern Ireland) Regulations 1976 (S.R. 1976 No.227). In particular it saves regulation 7 insofar as it applies to a person (and his spouse or a person living with such a person) who is temporarily absent from Great Britain or Northern Ireland by reason of employment and that person proves that at least half of his earnings or other emoluments from that employment is liable to income tax in the United Kingdom. Regulation 7 is saved until the absence ceases or 2nd April 2006, whichever occurs first.) Part 7 (regulations 34 to 39) contains general and supplementary provisions. Regulation 34 prescribes circumstances in which persons are treated as residing together. Regulation 35 provides when a polygamous marriage is treated as having the same consequences as a monogamous marriage. Regulation 36 makes provisions relating to the right of voluntary organisations to child benefit. Regulation 37 disapplies section 13(1A) of Social Security Administration Act 1992 (c. 5) and section 11(1A) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (requirement to state national insurance number) where a child is treated as living with a voluntary organisation. Regulation 38 provides an exception to section 13(2) of the Social Security Administration Act 1992 and section 11(2) of the Social Security Administration (Northern Ireland) Act 1992 (person not entitled to child benefit for any week if benefit has already been paid to another person). Regulation 39 makes provision for use of electronic communications. Part 8 contains regulation 40 which together with Schedule 2 provides for revocations. A regulatory impact assessment in respect of the Tax Credits Act 2002 has been prepared and placed in the Library of each House of Parliament. A copy may be found on the Inland Revenue website (www.inlandrevenue.gov.uk.). Notes: [1]2002 c. 21.back [2]1989 c. 41.back [3]1995 c. 36.back [4]1973 c. 50.back [5]S.I. 1995/755 (N.I. 2).back [6]2000 c. 21.back [7]1992 c. 4.back [8]1992 c. 7.back [9]1983 c. 20.back [10]1984 c. 36.back [11]S.I. 1986/595 (N.I. 4).back [12]2000 c. 6.back [13]1995 c. 44.back [14]S.I. 1998/1504 (N.I. 9).back [15]Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).back [16]1990 c. 35.back [17]1950 c. 29 (NI); section 1(1) and (1A) were substituted by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I.10)) and section 1(2) and (3) were substituted by Article 5 of the Employment and Training (Amendment) (Northern Ireland) Order 1990 (S.I. 1990/1200 (N.I. 8)).back [18]1966 c. 45.back [19]O.J. No. L149, 5.7.1971; Regulations (EEC) No. 1408/71 and No. 574/72 were restated in amended form in Council Regulation (EEC) No. 2001/83 (O.J. No. L230, 22.8.1983) and further amended by Council Regulations (EEC) Nos. 1660/85 (O.J. No. L160, 20.6.1985); 1661/85 (O.J. No. L160, 20.6.1985); and 3811/86 (O.J. No. L355, 16.12.1986); Commission Regulation (EEC) No. 513/86 (O.J. No. L51, 28.2.1986) and Articles 60 and 220 of, and Point 1, Part VIII of Annex 1 to the Act of Accession to the European Communities of Spain and Portugal.back [20]1988 c. 1.back [21]1945 c. 6 (N.I.).back [22]S.R.1984/1159 (N.I. 9).back [23]1962 c. 12 as amended by the Education (School-leaving Dates) Act 1976 (c. 5).back [24]1980 c. 44.back [25]S.I. 1986/594 (N.I. 3).back [26]Section 30A was inserted by section 1(1) of the Social Security (Incapacity for Work) Act 1994 (c. 18) and amended by section 64 of the Welfare Reform and Pensions Act 1999 (c. 30).back [27]Section 30A was inserted by Article 1(1) of the Social Security (Incapacity for Work) (N.I.) Order 1994 (S.I. 1994/1898 (N.I. 12)) and amended by Article 61(1) of the Welfare Reform and Pensions (N.I.) Order 1999 (S.I. 1999/3147 (N.I. 11)).back [28]S.I. 1991/890.back [29]S.I. 1996/3262 (S. 252).back [30]S.I. 1991/910back [31]S.I. 1996/3263 (S. 253).back [32]S.R. 1996 No. 467.back [33]S.R. 1996 No. 453.back [34]S.I. 1983/1964.back [35]S.I. 1984/988.back [36]S.R. 1989 No. 253.back [37]Section 145A inserted by section 55 of the Tax Credits Act 2002 (c. 21).back [38]Section 141A inserted by section 55 of the Tax Credits Act 2002 (c. 21).back [39]Section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) is substituted by section 56 of the Tax Credits Act 2002 (c. 21).back [40]Section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act (c.4) is substitued by section 56 of the Tax Credits Act 2002 (c. 21).back [41]OJ No. L1, 3.1.94, p.3.back [42]OJ No. L1, 3.1.94, p.572.back [43]1992 c. 5. Section 13(1A) was inserted by section 69 of the Welfare Reform and Pensions Act 1999 (c. 30).back [44]1992 c. 8. Section 11(1A) was inserted by Article 66 of the Welfare Reform and Pensions (NI) Order 1999 (S.I. 1999/3147 (N.I. 11)).back [45]1998 c. 14.back [46]S.I. 1998/1506 (N.I. 10).back [47]Article 13 was amended by Schedules 6 and 9 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Act 1999 (S.I. 1999 No. 671).back [48]Article 15 was amended by Schedules 6 and 9 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Act 1999 (S.I. 1999 No. 671).back [49]S.I. 2003/ 492.back [50]1999 c. 16.back [51]Section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) is substituted by section 56 of the Tax Credits Act 2002 (c. 21).back [52]Section 147(1) is cited because of the definition of "prescribe".back [53]Section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 4) is substituted by section 56 of the Tax Credits Act 2002 (c. 21).back [54]Section 143(1) is cited because of the definition of "prescribe".back ISBN0 11 045114 7 -- Back --
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