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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Responsibility for a child or qualifying young person: Meaning of ‘prescribed residential accommodation’

Child Benefit (General) Regulations 06, regulation 9

Residential accommodation means accommodation provided solely because of the child’s or qualifying young person’s disability

or

because his health would be significantly impaired, or further impaired, residential accommodation provided by arrangements made under

  • Section 21 of the National Assistance Act 1948
  • The Children Act 1989
  • The Social Work (Scotland) Act 1968
  • The National Health Service (Scotland) Act 1978
  • The Education (Scotland) Act 1980
  • The Mental Health (Scotland) Act 1984
  • The Children (Scotland) Act 1995
  • The Health & Personal Social Services (Northern Ireland) 1972 Article 7.