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HMRC internal manual

Child Benefit Technical Manual

Prescribed conditions for a child or qualifying young person: Education and training condition - Meaning of ‘relevant education and training’

Child Benefit (General) Regulations 2006, regulation 1, (3)

Relevant education

Relevant education means education that is both full-time, see CBTM07022, and not advanced, see CBTM07021.

Relevant training

Unlike ‘relevant education’ this term is not defined in legislation, however we use this term throughout the manual to mean ‘approved training’, see CBTM07024.