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Section 140(2).

SCHEDULE 9 Exclusions from Entitlement to Child Benefit

Children in detention, care, etc.

1 (1) Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week if in that week the child—

(a) is undergoing imprisonment or detention in a young offenders centre;

(b) is authorised under—

(i) any provision of the [1968 c. 34 (N.I.).] Children and Young Persons Act (Northern Ireland) 1968; or

(ii) paragraph 7 of Schedule 13 to the [S.I. 1986/594 (N.I. 3).] Education and Libraries (Northern Ireland) Order 1986;

to be detained in a training school, and is not absent from the school on licence;

(c) is liable to be detained by virtue of section 73 of that Act of 1968 and is not discharged on licence;

(d) is the subject of an order under that Act of 1968 committing him to custody in any place to which he may be committed on remand;

(e) is subject to a provision of a supervision order made under that Act of 1968 requiring him to reside in an institution;

(f) is—

(i) in the care of the Department; or

(ii) the subject of a parental rights order under section 104 of that Act of 1968,

in such circumstances as may be prescribed.

(2) In sub-paragraph (1) above the reference to a child in the care of the Department includes a reference to a child in the care of a Health and Social Services Board.

Employed trainees, etc.

2 (1) No person shall be entitled to child benefit by virtue of section 138(1)(c) above in respect of a child if the education in question is received by that child by virtue of his employment or of any office held by him.

(2) Regulations may specify the circumstances in which a child is or is not to be treated as receiving education as mentioned in sub-paragraph (1) above.

Married children

3 Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child who is married.

Persons exempt from tax

4 Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child if either that person or such other person as may be prescribed is exempt from tax under such provisions as may be prescribed.

Children entitled to severe disablement allowance

5 Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week in which the child is entitled to a severe disablement allowance.

Section 140(3).

SCHEDULE 10 Priority Between Persons Entitled to Child Benefit

Person with prior award

1 (1) Subject to sub-paragraph (2) below, as between a person claiming child benefit in respect of a child for any week and a person to whom child benefit in respect of that child for that week has already been awarded when the claim is made, the latter shall be entitled.

(2) Sub-paragraph (1) above shall not confer any priority where the week to which the claim relates is later than the third week following that in which the claim is made.

Person having child living with him

2 Subject to paragraph 1 above, as between a person entitled for any week by virtue of paragraph (a) of subsection (1) of section 139 above and a person entitled by virtue of paragraph (b) of that subsection the former shall be entitled.

Husband and wife

3 Subject to paragraphs 1 and 2 above, as between a husband and wife residing together the wife shall be entitled.

Parents

4 (1) Subject to paragraphs 1 to 3 above, as between a person who is and one who is not a parent of the child the parent shall be entitled.

(2) Subject as aforesaid, as between two persons residing together who are parents of the child but not husband and wife, the mother shall be entitled.

Other cases

5 As between persons not falling within paragraphs 1 to 4 above, such one of them shall be entitled as they may jointly elect or, in default of election, as the Department may in its discretion determine.

Supplementary

6 (1) Any election under this Schedule shall be made in the prescribed manner.

(2) Regulations may provide for exceptions from and modifications of the provisions of paragraphs 1 to 5 above in relation to such cases as may be prescribed.